Splish Company has gathered the following information about its product:

Direct materials: Each unit of product contains $4\mathrm{.}40kg$ of materials. The average waste and spoilage per unit produced under

normal conditions is $0\mathrm{.}60kg.$ Materials cost $$7\mathrm{.}00$ per kilogram, but Splish always takes the $4\mathrm{.}00\%$ cash discount that all of its

suppliers offer. Freight costs average $$0\mathrm{.}30$ per kilogram.

Direct labour: Each unit requires $4\mathrm{.}00$ hours of labour. Set$-$up$,$ cleanup, and downtime average $0\mathrm{.}55$ hours per unit. The average

hourly pay rate of Splish's employees is $$10\mathrm{.}00.$ Payroll taxes and fringe benefits are an additional $$4\mathrm{.}00$ per hour.

Manufacturing overhead: Overhead is applied at a rate of $$6\mathrm{.}00$ per direct labour hour.

Calculate Splish's total standard cost per unit. $($Round intermediate calculations and final answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Total standard cost per unit

$

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