E23-3 Stefani Company has gathered the following information ab Is gathered the following information about its product. ontains 4.5 pounds of materials. The average "normal conditions is 0.5 pounds. Materials 2% cash discount all of its suppliers Direct materials. Each unit of product contains 4.5 pounds of m waste and spoilage per unit produced under normal conditions is 0.5 P cost $5 per pound, but Stefani always takes the 2% cash discount all of 115 offer: Freight costs average $0.25 per pound. Direct labor. Each unit requires 2 hours of labor. Setup, cleanup, and dow age 0.4 hours per unit. The average hourly pay rate of Stefani's employees Payroll taxes and fringe benefits are an additional $3 per hour of Stefani's employees is $12. Instructions Compute Stefani's total standard cost per unit