Lily Corporation manufactures a single product. The standard cost per unit of product is shown below.

Direct materials $-1$ pound plastic at $$6\mathrm{.}00$ per pound $$6\mathrm{.}00$

$\backslash$table$[[$Direct labor $-2\mathrm{.}00$ hours at $$11\mathrm{.}85$ per hour,$23\mathrm{.}70],[$Variable manufacturing overhead,$12\mathrm{.}00],[$Fixed manufacturing overhead,$12\mathrm{.}00],[$Total standard cost per unit,$${53\mathrm{.}70}_{?}$