I need help with this general accounting problem using proper accounting guidelines.

XYZ Corporation's budgeted sales for October, November, and December are 12,000, 15,000, and 13,500 units respectively. Each unit produced uses 5 pounds of raw material. XYZ requires 30% of the next month's production as ending raw material inventory. The cost per pound of raw material is $1.50. Each unit requires 12 minutes of direct labor at a standard rate of $10 per hour. Manufacturing overhead is applied at the standard rate of $14 per direct labor hour. Calculate the standard cost per unit for XYZ Corporation. (Round your final answer to 2 decimal places.)