Maria Company has gathered the following information about its product. Direct moterials. Each unit of product contains 3.4 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.6 pounds. Materials cost $2 per pound, but Maria always takes the 5% cash discount all of its suppliers offer. Fretght costs werage $0.45 per pound. Direct labor. Each unit requires 2.8 hours of labor. Setup, cleanup, and downtime average 0.1 hours per unit. The average hourly pay rate of Maria's employees is $13.1. Payroll taxes and fringe benefits are an additional $3.0 per hour. Manufocturing ovehead Overhead is applied at a rate of $5.9 per direct labor hour. Compute Marla's total standard cost per unit. (Round enower to 2 decimal places, es. 1.25.) Total standard cost per unit