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Current Attempt in Progress Maria Industries gathered the following budgeted information about its product Each unit of product contains 3 kg of materials at a cost of $7 per kilogram. The average waste and spoilage per unit produced under normal conditions is 0.30 kg. Freight costs average $0.80 per kilogram. Each unit requires 3 hours of labour. Rest periods and cleanup average 0.40 hours per unit and set-up time averages 0.40 hours. The average pay rate of Maria's employees is $14 per hour with an additional $1.80 per hour for payroll taxes and benefits. Manufacturing overhead is applied at a rate of $7 per direct labour hour. Calculate Marla's total standard cost per unit. (Round calculations and final answer to 2 decimal places, eg 15.25.) Total standard cost per unit $