Stefani company has gathered the following information about its product. direct materials: each unit of product contains 3.40 pounds of materials. the average waste and spoilage per unit produced under normal conditions is 0.60 pounds. materials cost $2 per pound, but stefani always takes the 2.00% cash discount all of its suppliers offer. freight costs average $0.25 per pound. direct labor. each unit requires 1.00 hours of labor. setup, cleanup, and downtime average 0.20 hours per unit. the average hourly pay rate of stefani’s employees is $12.70. payroll taxes and fringe benefits are an additional $2.00 per hour. manufacturing overhead. overhead is applied at a rate of $6.40 per direct labor hour. compute stefani’s total standard cost per unit