Stefani Company has gathered the following information about its product.

Direct materials: Each unit of product contains 4.90 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.10 pounds. Materials cost $4 per pound, but Stefani always takes the 2.00% cash discount all of its suppliers offer. Freight costs average $0.35 per pound.

Direct labor. Each unit requires 1.80 hours of labor. Setup, cleanup, and downtime average 0.20 hours per unit. The average hourly pay rate of Stefanis employees is $12.70. Payroll taxes and fringe benefits are an additional $2.00 per hour.

Manufacturing overhead. Overhead is applied at a rate of $6.80 per direct labor hour.

Compute Stefanis total standard cost per unit.

Total standard cost per unit

$