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.