Direct materials: Each unit of product contains 3.2 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.8 pounds. Materials cost $1 per pound, but Mary always takes the 1% cash discount all of its suppliers offer. Freight costs average $0.25 per pound. Direct labor. Each unit requires 1.0 hours of labor. Setup. deanup, and downtime average 0.1 hours per unit. The average hourly pay rate of Mary's employees is $10.0. Payroll taves and fringe benefits are an additional $20 per hour. Manufacturing overheod. Overhead is applied at a rate of $4.0 per direct labor hour. Compute Mary's total standard cost per unit (Round answer to 2 decimal places, es. 1.25.) Total standard cost per unit $