Muhsin Company has gathered the following information about its product: Direct materials: Each unit of product contains 4.60 kg of materials. The average waste and spoilage per unit produced under normal conditions is 0.40 kg. Materials cost $9 per kilogram, but Muhsin always takes the 3% cash discount that all of its suppliers offer. Freight costs average $0.30 per kilogram. Direct labour: Each unit requires 3 hours of labour. Set-up, cleanup, and downtime average 0.10 hours per unit. The average hourly pay rate of Muhsin's employees is $14. Payroll taxes and fringe benefits are an additional $4 per hour. Manufacturing overhead: Overhead is applied at a rate of $8 per direct labour hour. Calculate Muhsin's total standard cost per unit. (Round intermediate calculations and final answer to 2 decimal places, e.g. 15.25.) Total standard cost per unit $