Vaughn Company has gathered the following information about its product: Direct materials: Each unit of product contains 4.40 kg of materials. The average waste and spoilage per unit produced under normal conditions is 0.60 kg. Materials cost $6.00 per kilogram, but Vaughn always takes the 4.00% cash discount that all of its suppliers offer. Freight costs average $0.25 per kilogram. Direct labour: Each unit requires 4.00 hours of labour. Set-up, cleanup, and downtime average 0.55 hours per unit. The average hourly pay rate of Vaughn's employees is $10.00. Payroll taxes and fringe benefits are an additional $6.00 per hour. Manufacturing overhead: Overhead is applied at a rate of $8.00 per direct labour hour. Calculate Vaughn's total standard cost per unit. (Round intermediate calculations and final answer to 2 decimal places, e.g. 15.25.) Total standard cost per unit $ tA