VaughnCompany has gathered the following information about its product.

Direct materials: Each unit of product contains4.30pounds of materials. The average waste and spoilage per unit produced under normal conditions is1.70pounds. Materials cost $4per pound, butVaughnalways takes the1.00% cash discount all of its suppliers offer. Freight costs average $0.35per pound.

Direct labor.Each unit requires1.70hours of labor. Setup, cleanup, and downtime average0.10hours per unit. The average hourly pay rate ofVaughn's employees is $12.20. Payroll taxes and fringe benefits are an additional $3.50per hour.

Manufacturing overhead.Overhead is applied at a rate of $4.60per direct labor hour.

ComputeVaughn's total standard cost per unit.(Round answer to 2 decimal places, e.g. 1.25.)

Total standard cost per unit$

enter the total standard cost per unit in dollars rounded to 2 decimal places