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ABC Company's budgeted sales for June, July, and August are 14,000, 18,000, and 16,000 units respectively. Each unit that ABC Company produces uses 4 pounds of raw material . ABC requires 20% of the next month's budgeted production as raw material Inventory each month. ABC Company currently pays a standard rate of $1.3 per pound for raw materials. Each unit should be pra in 15 minutes of direct labor time at a standard direct labor rate of $10 per hour. Manufacturing overhead is applied at the standa of $14 per direct labor hour. Required: Calculate the standard cost per unit for ABC Company. (Round your answer to 2 decimal places.) 17 Standard cost per unit