Kimm Company has gathered the following information about its product.

Direct materials: Each unit of product contains4.20pounds of materials. The average waste and spoilage per unit produced under normal conditions is0.70pounds. Materials cost $3per pound, but Kimm always takes the2.79% cash discount all of its suppliers offer. Freight costs average $0.40per pound.

Direct labor. Each unit requires1.90hours of labor. Setup, cleanup, and downtime average0.29hours per unit. The average hourly pay rate of Kimms employees is $10.50. Payroll taxes and fringe benefits are an additional $2.10per hour.

Manufacturing overhead. Overhead is applied at a rate of $6.30per direct labor hour.

Compute Kimms total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.)