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Lisa Company has gathered the following information about its product. Direct moterials. Each unit of product contains 3.1 pounds of materials. The average waste and spoilage per unit produced under notmal conditions is 0.9 pounds. Materials cost $5 per pound, but Lisa always takes the 5% cash discount all of its suppliers offer Freight costs average $0.45 per pound. Direct labor. Each unit requires 2.4 tours of labor. Sefup, cleanup, and downtime average 0.1 hours per unit. The average hourly pay rate of Lisa's employees is $14,0. Payroll taxes and ffinge benefits are an additional $3.7 per hour. Manufocturing overheod. Overhead is apolied at a rate of $7.0 per direct labor hour: Compute Lisa's total standard cost per unit. (Round answer to 2 decimal plidces, es., 1.25) Totat standard cost ner unit