Kimm Company has gathered the following information about its product. Direct materials: Each unit of product contains 4.10 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.40 pounds. Materials cost $3 per pound, but Kimm always takes the 3.86% cash discount all of its suppliers offer. Freight costs average $0.29 per pound. Direct labor. Each unit requires 1.70 hours of labor. Setup, cleanup, and downtime average 0.29 hours per unit. The average hourly pay rate of Kimms employees is $12.10. Payroll taxes and fringe benefits are an additional $2.60 per hour. Manufacturing overhead. Overhead is applied at a rate of $5.80 per direct labor hour. Compute Kimms total standard cost per unit.