Jura Corporation is developing standards for the next year.Currently XZ-26, one of the material components, is being purchased for $36.45 per unit.It is expected that the component’s cost will increase by approximately 10% next year and the price could range from $38.75 to $44.18 per unit depending on the quantity purchased.The appropriate standard for XZ-26 for next year should be set at the Jura 公司正在制定下一年度的标准。目前 XZ-26(一种材料成份)采购价为每单位$36.45。下一年度该部件的 价格将会上涨 10%左右，单位价格将会在$38.75 和 $44.18 之间浮动，这取决于采购的数量。请问 下一年度该零部件的合理的标准成本应为多少？