Vaughn Company accumulated the following standard cost data concerning product i-Tal. Direct materials per unit: 5.20 pounds at $4.90 per pound Direct labor per unit: 0.52 hours at $15.50 per hour Manufacturing overhead: Allocated based on direct labor hours at a predetermined rate of $19.60 per direct labor hour Compute the standard cost of one unit of product l-Tal. (Round answer to 2 decimal places, eg, 2.75.) Standard cost $