Stefani Company has gathered the following information about its product. Direct materials: Each unit of product contains 4.20 pounds of materials. The average waste under normal conditions is 0.80 pounds Materials cost $ pound but Stefani always takes the 2.00 % cash discount all of its suppliers $0.45 per pound. Direct labor. Each unit requires 1.60 hours of labor. Setup, cleanup, and downtime average 0.20 hours per unit. The average hourly pay rate of Stefani's employees is $12.30. Payroll taxes and fringe benefits are an additional $2.40 per hour.

Overhead is applied at a rate of $6.60 per direct labor hour.

total standard cost per unit =?