Question 19 Sofie Industries gathered the following budgeted information about its product: Each unit of product contains 5 kg of materials at a cost of $9 per kilogram. The average waste and spoilage per unit produced under normal conditions is 0.30 kg. Freight costs average $0.90 pe kilogram. Each unit requires 3 hours of labour. Rest periods and cleanup average 0.20 hours per unit and set-up time averages 0.50 hours. The average pay rate of Sofie's employees is $14 per hour with an additional $1.90 per hour for payroll taxes and benefits. Manufacturing overhead is applied at a rate of $7 per direct labour hour. Calculate Sofie's total standard cost per unit. (Round answer to 2 decimal places, e.g. 15.25.) Total standard cost per unit