Helen Industries gathered the following budgeted information about its product: Each unit of product contains 3kg of materials at a cost of $9 per kilogram. The average waste and spoilage per unit produced under normal conditions is 0.30kg. Freight costs average $0.80 per kilogram. Each unit requires 3 hours of labour. Rest periods and cleanup average 0.20 hours per unit and set-up time averages 0.40 hours. The average pay rate of Helen's employees is $13 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 Helen's total standard cost per unit. (Round calculations and final answer to 2 decimal places, eg. 15.25.)