Stefani Company has gathered the following information about its product.

Direct materials: Each unit of product contains $3\mathrm{.}40$ pounds of materials. The average waste and spoilage per unit produced under normal conditions is $0\mathrm{.}60$ pounds. Materials cost $$2$ per pound, but Stefani always takes the $2\mathrm{.}00\%$ cash discount all of its suppliers offer. Freight costs average $$0\mathrm{.}25$ per pound.

Direct labor. Each unit requires $1\mathrm{.}00$ hours of labor. Setup, cleanup, and downtime average $0\mathrm{.}20$ hours per unit. The average hourly pay rate of Stefani's employees is $$12\mathrm{.}70.$ Payroll taxes and fringe benefits are an additional $$2\mathrm{.}00$ per hour.

Manufacturing overhead. Overhead is applied at a rate of $$6\mathrm{.}40$ per direct labor hour.

Compute Stefani's total standard cost per unit. $($Round answer to $2$ decimal places, es$.1\mathrm{.}25.)$

Total standard cost per unit

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