Kimm Company has gathered the following information about its product.

Direct materials: Each unit of product contains 3.80 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.10 pounds. Materials cost $1 per pound, but Kimm always takes the 4.58% cash discount all of its suppliers offer. Freight costs average $0.43 per pound.

Direct labor. Each unit requires 2.10 hours of labor. Setup, cleanup, and downtime average 0.18 hours per unit. The average hourly pay rate of Kimm’s employees is $10.70. Payroll taxes and fringe benefits are an additional $3.30 per hour.

Manufacturing overhead. Overhead is applied at a rate of $6.80 per direct labor hour.

Compute Kimm’s total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.)

Total standard cost per unit

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