Elizabeth Industries gathered the following budgeted information about its product: Each unit of product contains 5 kg of materials at a cost of $8 per kilogram. The average waste and spoilage per unit produced under normal conditions is 0.40 kg. Freight costs average $0.80 per kilogram. Each unit requires 3 hours of labour. Rest periods and cleanup average 0.40 hours per unit and set-up time averages 0.30 hours. The average pay rate of Elizabeth's employees is $12 per hour with an additional $1.90 per hour for payroll taxes and benefits. Manufacturing overhead is applied at a rate of $9 per direct labour hour. Calculate Elizabeth's total standard cost per unit. (Round calculations and final answer to 2 decimal places, e.g. 15.25.) Total standard cost per unit $