Stefani Company has gathered the following information about its product Direct materials: Each unit of product contains 3.20 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.80 pounds. Materials cost $1 per pound, but Stefani always takes the 1.00% cash discount all of its suppliers offer. Freight costs average $0.25 per pound Direct labor. Each unit requires 1.00 hours of labor Setup, cleanup and downtime average 0 10 hours per unit. The average hourly pay rate of Stefan's employees is $10.00. Payroll taxes and fringe benefits are an additional $2.00 per hour Manufacturing overhead. Overhead is applied at a rate of $4.00 per direct labor hour Compute Stefani's total standard cost per unit. (Round answer to 2 decimal places, eg. 1.25.) Total standard cost per unit $