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ABC Company's budgeted sales for June, July, and August are 12,800, 16,800, and 14,800 units respectively. Each unit that ABC Company produces uses 2 pounds of raw material. ABC requires 25% of the next month's budgeted production as raw material inventory each month. ABC Company currently pays a standard rate of $1.4 per pound for raw materials. Each unit should be produced in 15 minutes of direct labor time at a standard direct labor rate of $12.4 per hour. Manufacturing overhead is applied at the standard rate of $16.4 per direct labor hour. Required: Calculate the standard cost per unit for ABC Company. (Round your answer to 2 decimal places.) Standard cost per unit