Stefani Company has gathered the following information about its product.

Direct materials: Each unit of product contains4.00pounds of materials. The average waste and spoilage per unit produced under normal conditions is1.00pounds. Materials cost $1per pound, but Stefani always takes the1.00% cash discount all of its suppliers offer. Freight costs average $0.25per pound.

Direct labor.Each unit requires1.80hours of labor. Setup, cleanup, and downtime average0.20hours per unit. The average hourly pay rate of Stefani's employees is $13.10. Payroll taxes and fringe benefits are an additional $2.60per hour.

Manufacturing overhead.Overhead is applied at a rate of $4.90per direct labor hour.

Compute Stefani's total standard cost per unit

This is what I got:

Type of Cost

Direct Materials

Raw Materials - ($1 * 4lbs) = $ 4.00

Discounts ($4.00 * 0.01) = $ 0.04

Freights ($0.25 * 4lbs) = $1.00

Total Direct Material Costs = $ 4.96

Direct Labor

Direct Labor ($13.10 * 1.8 hours) = $23.58

Payroll Tax & Fringe = (2.6 * 1.8) = $ 4.68

Total Direct Labor Costs = $28.26

Overhead

Overhead ($4.90 * 1.8) = 8.82

Total Standard Cost = 42.04

What am I doing wrong?