UHV$$s standard quantities for $1$ unit of product include $4$ pounds of direct materials and $2$ direct

labor hours. The standard price for direct materials is $$2$ per pound. The standard rate for direct

labor is $$7$ per hour. The standard overhead rate is $$8$ per direct labor hour. The total standard cost

of UHV$$s product is:$\_\_\_\_\_\_\_\_\_\_$