Lisa Company has gathered the following information about its product. Direct materials: Each unit of product contains 4.4 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.6 pounds. Materials cost $2 per pound, but Lisa always takes the 3% cash discount all of its suppliers offer. Freight costs average $0.35 per pound. Direct labor. Each unit requires 1.3 hours of labor. Setup, cleanup, and downtime average 0.2 hours per unit. The average hourly pay rate of Lisa's employees is $13.2. Payroll taxes and fringe benefits are an additional $3.0 per hour. Manufacturing overhead. Overhead is applied at a rate of $7.0 per direct labor hour. Compute Lisa's total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.) Total standard cost per unit $