Metlock Company produces a variety of wool rugs. Its most popular item is a small oval rug, suitable for placing in front of a door. After trying many different designs and processes, it landed on one style that requires $15$ yards of wool. Employees spend $15$ minutes working on each rug, while each rug requires $36$ minutes of machine processing time. Metlock allocates MOH based on machine hours, with variable$-$ MOH estimated at $$4\mathrm{.}00$ per machine hour and fixed$-$MOH estimated at $$4\mathrm{.}00$ per machine hour. If wool is expected to cost $$1\mathrm{.}40$ per yard and labor time is expected to be $$11\mathrm{.}00$ per hour, what is the standard cost of producing one oval rug? $($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Standard cost per unit $