Q$.1$ Justin Company has gathered the information shown below about its product.

Direct materials: Each unit of product contains $4\mathrm{.}5$ pounds of materials. The

average waste and spoilage per unit produced under normal conditions is $0\mathrm{.}5$

pounds. Materials cost $$3$ per pound, but Justin always takes the $1\%$ cash discount

all of its suppliers offer. Freight costs average $$0\mathrm{.}25$ per pound.

Direct labor: Each unit requires $2$ hours of labor. Setup, cleanup, and downtime

average $0\mathrm{.}2$ hours per unit. The average hourly pay rate of Justin's employees is

$$10.$ Payroll taxes and fringe benefits are an additional $$3$ per hour.

Manufacturing overhead: Overhead is applied at a rate of $$6$ per direct labor hour.

$$ Required $>$

Compute Justin's total standard cost per unit.