Martinez Company produces pastries for resale at local restaurants. The master budget indicates that the company expects to use 5 pounds of direct materials for each unit produced at a cost of $10.00 per pound (one unit = one batch of pastries). Each unit produced will require 0.60 direct labor hours at a cost of $36.00 per hour. Variable manufacturing overhead is applied based on direct labor hours at a rate of $4.80 per hour. Expected sales last year totaled 80,000 units. Actual sales last year totaled 70,000 units.

The standard cost per unit for direct labor is what?