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Mary Company has gathered the following information about its product. Direct materials: Each unit of product contains 3 . 2 pounds of materials. The average

Mary Company has gathered the following information about its product.
Direct materials: Each unit of product contains 3.2 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.8 pounds. Materials cost $1 per pound, but Mary always takes the 1% cash discount all of its suppliers offer. Freight costs average $0.25 per pound.
Direct labor. Each unit requires 1.0 hours of labor. Setup, cleanup, and downtime average 0.1 hours per unit. The average hourly pay rate of Mary's employees is $10.0. Payroll taxes and fringe benefits are an additional $2.0 per hour.
Manufacturing overhead. Overhead is applied at a rate of $4.0 per direct labor hour.
Compute Mary's total standard cost per unit. (Round answer to 2 decimal places, e.g.1.25.)
Total standard cost per unit $
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