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Donna Company has gathered the following information about its product. Direct materials: Each unit of product contains 3.1 pounds of materials. The average waste and

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Donna Company has gathered the following information about its product. Direct materials: Each unit of product contains 3.1 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.9 pounds. Materials cost $2 per pound, but Donna always takes the 4% cash discount all of its suppliers offer. Freight costs average $0.45 per pound. Direct labor. Each unit requires 1.3 hours of labor. Setup, cleanup, and downtime average 0.2 hours per unit. The average hourly pay rate of Donna's employees is $12.5. Payroll taxes and fringe benefits are an additional $2.4 per hour. Manufacturing overhead. Overhead is applied at a rate of $7.2 per direct labor hour. Compute Donna's total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.) Total standard cost per unit $

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