Stefani Company has gathered the following information about its product. Direct materials: Each unit of product contains 4.90 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.60 pounds. Materials cost $ 4 per pound, but Stefani always takes the 2.00 % cash discount all of its suppliers offer. Freight costs average $ 0.35 per pound. Direct labor. Each unit requires 1.80 hours of labor. Setup, cleanup, and downtime average 0.20 hours per unit. The average hourly pay rate of Stefani's employees is $ 12.70. Payroll taxes and fringe benefits are an additional $ 2.00 per hour. Manufacturing overhead. Overhead is applied at a rate of $ 6.80 per direct labor hour. Compute Stefani's total standard cost per unit