Roja Winery has the standard cost data for the production of each bottle of red wine below. Input Direct Materials Standard Quantity of Input Standard Input Price Per per Bottle (SQ) Unit of Input (SP) Grapes (Red or Black) .42 kg $6 per kg Distilled Water .21 liters $40 per liter Sugar .21 kg $.44 per kg Baker's Yeast .04 of packet $2 per packet Glass Bottle 25 per bottle Corks 1 .05 per bottle Direct Labor .25 hours $9 per hour Variable MOH .25 hours $4 per hour Fixed MOH .25 hours $3 per hour What is the standard cost per unit for one bottle of red wind for Roja Winery?