The Hayes Chemical Company produces a chemical used in dry cleaning. Its accounting system uses standard costs. The standards per 0.50 -gallon can of chemical call for 1.20 gallons of material and 1.40 hours of labor. ( 1.20 gallons of material are needed to produce a 0.50 -gallon can of product due to evaporation) The standard cost per gallon of material is $5. The standard cost per hour for labor is $9. Overhead is applied at the rate of $7.78 per can. Expected production is 21,600 cans with fixed overhead per year of $60.048 and variable overhead of $5 per unit (a 0.50-gallon can). During 2021,22,800 cans were produced; 36,300 gallons of material were purchased at a cost of $245,388;29,000 gallons of material were used in production. The cost of direct labor incurred in 2021 was $282.842 based on an average actual wage rate of $8.90 per hour. Actual overhead for 2021 was $219,200. (a) Determine the standard cost per unit. (Round answer to 2 decimal ploces, es. 15.25)