if you could provide a detailed explanation too that would be great

Exercise 12.19 Muhsin Company has gathered the following information about its product: Direct materials: Each unit of product contains 4.40 kg of materials. The average waste and spoilage per unit produced under normal conditions is 0.60 kg. Materials cost $7 per kilogram, but Muhsin always takes the 2% cash discount that all of its suppliers offer. Freight costs average $0.20 per kilogram. Direct labour: Each unit requires 2 hours of labour. Set-up, cleanup, and downtime average 0.30 hours per unit. The average hourly pay rate of Muhsin's employees is $11. Payroll taxes and fringe benefits are an additional $6 per hour. Manufacturing overhead: Overhead is applied at a rate of $6 per direct labour hour. Calculate Muhsin's total standard cost per unit. (Round intermediate calculations and final answer to 2 decimal places, e.g. 15.25.) Total standard cost per unit $