Standards for one of Patterson, Inc.$\text{'}$s products is shown below, along with actual cost data for the month:

$\backslash$table$[[(2)],[],[$Direct materials:$],[$Standard$,2\mathrm{.}4$ vards@$,$$$2\mathrm{.}75,$per yard,$$6\mathrm{.}60,,],[$Actual$,3\mathrm{.}0$ yards@$,$$$2\mathrm{.}70,$per yard,,$$8\mathrm{.}10,],[$Direct labor:$],[$Standard$,0\mathrm{.}6$ hours @$,$$$18\mathrm{.}00,$per hour,$10\mathrm{.}80,2,],[$Actual$,0\mathrm{.}5$ hours@$,$$$22\mathrm{.}00,$per hour,,$11\mathrm{.}00,],[$Variable overhead:$],[$Standard$,,0\mathrm{.}6$ hours @$,$$$7\mathrm{.}00,$per hour,$4\mathrm{.}20,,],[$Actual$,0\mathrm{.}5$ hours@$,$$$7\mathrm{.}10,$per hour,$,3\mathrm{.}55,],[$Total cost per unit,,,,,$$21\mathrm{.}60,$$$22\mathrm{.}65,=$