Kimberly Company has gathered the following information about its product. Direct materials: Each unit of product contains 3.9 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.1 pounds. Materials cost $2 per pound, but Kimberly always takes the 1% cash discount all of its suppliers offer. Freight costs average $0.45 per pound. Direct labor. Each unit requires 2.6 hours of labor. Setup, cleanup, and downtime average 0.2 hours per unit. The average hourly pay rate of Kimberlys employees is $13.4. Payroll taxes and fringe benefits are an additional $3.1 per hour. Manufacturing overhead. Overhead is applied at a rate of $6.1 per direct labor hour. Compute Kimberlys total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.)

Total standard cost per unit