Stefani Company has gathered the following information about its product.

Direct materials: Each unit of product contains3.40pounds of materials. The average waste and spoilage per unit produced under normal conditions is0.60pounds. Materials cost $5per pound, but Stefani always takes the4.00% cash discount all of its suppliers offer. Freight costs average $0.40per pound.

Direct labor. Each unit requires1.00hours of labor. Setup, cleanup, and downtime average0.20hours per unit. The average hourly pay rate of Stefani's employees is $10.00. Payroll taxes and fringe benefits are an additional $3.90per hour.

Manufacturing overhead. Overhead is applied at a rate of $4.50per direct labor hour.

Compute Stefani's total standard cost per unit