Linda Company has gathered the following information about its product. Direct materials: Each unit of product contains 5.0 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.0 pounds. Materials cost $3 per pound, but Linda always takes the 2% cash discount all of its suppliers offer. Freight costs average $0.30 per pound. Direct labor. Each unit requires 2.0 hours of labor. Setup, cleanup, and downtime average 0.1 hours per unit. The average hourly pay rate of Linda's employees is $12.6. Payroll taxes and fringe benefits are an additional $3.0 per hour. Manufacturing overhead. Overhead is applied at a rate of $6.1 per direct labor hour. Compute Linda's total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.) Total standard cost per unit $