Sandra Industries gathered the following budgeted information about its product: Each unit of product contains 5 kg of materials at a cost of $7 per kilogram. The average waste and spoilage per unit produced under normal conditions is 0.30 kg. Freight costs average $0.90 per kilogram. Each unit requires 3 hours of labour. Rest periods and cleanup average 0.20 hours per unit and set-up time averages 0.30 hours. The average pay rate of Sandra's employees is $13 per hour with an additional $1.70 per hour for payroll taxes and benefits. Manufacturing overhead is applied at a rate of $7 per direct labour hour. Calculate Sandra's total standard cost per unit. (Round calculations and final answer to 2 decimal places, eg. 15.25) Total standard cost per unit