Maria Company has gathered the following information about its product. Direct materials: Eachunit of product contains 3.1 pounds of materiats. The average waste and spoilage per unit produced under normal conditions is 0.9 pounds. Materials cost $4 per pound, but Moria always takes the 1% cash discount all of its suppliers offer. Freight costs average $0.25 per pound. Eirect thatrof Each unit requires 2.1 hours of labor. Setup, clearup, and downtime average 0.2 hours per unit. The average hourly pay rate of Maris semployees is $12.6. Payroll takes and fringe benefits are an additional $2.3 per hour. Marufacturing overthead. Overhead is applied at a rate of $4.9 per difect thbor hout: Total standard cost per unit 5