Karen Company has gathered the following information about its product. Direct materials: Each unit of product contains $3\mathrm{.}2$ pounds of materials. The average waste and spoilage per unit produced under normal conditions is $0\mathrm{.}8$ pounds. Materials cost $$2$ per pound, but Karen always takes the $5\%$ cash discount all of its suppliers offer. Freight costs average $$0\mathrm{.}25$ per pound. Direct labor. Each unit requires $2\mathrm{.}1$ hours of labor. Setup, cleanup, and downtime average $0\mathrm{.}1$ hours per unit. The average hourly pay rate of Karen's employees is $$13\mathrm{.}2.$ Payroll taxes and fringe benefits are an additional $$2\mathrm{.}2$ per hour. Manufacturing overhead. Overhead is applied at a rate of $$4\mathrm{.}8$ per direct labor hour. Compute Karen's total standard cost per unit. $($Round answer to $2$ decimal places, e$.$g$.1\mathrm{.}25.)$ Total standard cost per unit $ UA $52\mathrm{.}74$Karen Company has gathered the following information about its product.

Direct materials: Each unit of product contains $3\mathrm{.}2$ pounds of materials. The average waste and spoilage per unit produced under

normal conditions is $0\mathrm{.}8$ pounds. Materials cost $$2$ per pound, but Karen always takes the $5\%$ cash discount all of its suppliers offer.

Freight costs average $$0\mathrm{.}25$ per pound.

Direct labor. Each unit requires $2\mathrm{.}1$ hours of labor. Setup, cleanup, and downtime average $0\mathrm{.}1$ hours per unit. The average hourly pay

rate of Karen's employees is $$13\mathrm{.}2.$ Payroll taxes and fringe benefits are an additional $$2\mathrm{.}2$ per hour.

Manufacturing overhead. Overhead is applied at a rate of $$4\mathrm{.}8$ per direct labor hour.

Compute Karen's total standard cost per unit. $($Round answer to $2$ decimal places, e$.$g$.1\mathrm{.}25.)$

Total standard cost per unit $