Maria Company has gathered the following information about its product. Direct materials: Each unit of product contains 3.1 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.9 pounds, Materials cost $4 per pound, but Maria always takes the 1% cash discount all of its suppliers offer. Freight costs average $0.25 per pound Direct labor. Each unit requires 2.1 hours of labor. Setup, cleanup, and downtime average 0.2 hours per unit. The average hourly pay rate of Maria's employees is $12.6. Payroll taxes and fringe benefits are an additional $2.3 per hour. Mantufacturing overticd Overthend is applled st a rate of $4.9 per direct tabor hour: Compute Marla's total standard cost per unit, (Round answer to 2 decimal ploces, es, 1.25) Total standard cost per unit