Lily Company accumulated the following standard cost data concerning product I$-$Tal.

Direct materials per unit: $3\mathrm{.}6$ pounds at $$6\mathrm{.}20$ per pound

Direct labor per unit: $8\mathrm{.}9$ hours at $$13\mathrm{.}00$ per hour

Manufacturing overhead: Allocated based on direct labor hours at a predetermined rate of $$20\mathrm{.}80$ per direct labor hour

Compute the standard cost of one unit of product I$-$Tal. $($Round answer to $2$ decima $.$ aces, e$.$g$.2\mathrm{.}75.)$

Standard cost

Per Unit