Kimm Company has gathered the subsequent information about its product.
Direct materials: Each unit of product contains 4.60 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.10 pounds. Materials cost $5 per pound, but Kimm constantly takes the 3.54 percent cash discount all of its suppliers offer. Freight costs average $0.44 per pound.
Direct labor. Each unit needs 1.20 hours of labor. Setup, cleanup, and downtime average 0.17 hours per unit. The average hourly pay rate of Kimm's employees is $13.80. Payroll fringe and taxes benefits are an additional $3.50 per hour.
Manufacturing overhead. Overhead is applied at a rate of $6.20 per direct labor hour.
Evaluate Kimm's total standard cost per unit.
Total standard cost per unit $??