Lisa Company has gathered the following information about its product.

Direct materials: Each unit of product contains $3\mathrm{.}1$ pounds of materials. The average waste and spoilage per unit produced under normal conditions is $0\mathrm{.}9$ pounds. Materials cost $$5$ per pound, but Lisa always takes the $5\%$ cash discount all of its suppliers offer. Freight costs average $$0\mathrm{.}45$ per pound.

Direct labor. Each unit requires $2\mathrm{.}4$ hours of labor. Setup, cleanup, and downtime average $0\mathrm{.}1$ hours per unit. The average hourly pay rate of Lisa's employees is $$14\mathrm{.}0.$ Payroll taxes and fringe benefits are an additional $$3\mathrm{.}7$ per hour.

Manufacturing overhead. Overhead is applied at a rate of $$7\mathrm{.}0$ per direct labor hour.

Compute Lisa's total standard cost per unit. $($Round answer to $2$ decimal places, e$.$g$.1\mathrm{.}25.)$

Total standard cost per unit $