Sheffield Company accumulated the following standard cost data concerning product i-Tal. Direct materials per unit: 3.6 pounds at $8.00 per pound Direct labor per unit: 8.7 hours at $15.00 per hour Manufacturing overhead: Allocated based on direct labor hours at a predetermined rate of $18.00 per direct labor hour Compute the standard cost of one unit of product l-Tal. (Round answer to 2 decimal places, es. 275.) Standard cost $ Per Unit