A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory	0
Units produced	8,000
Units sold	7,550
Units in ending inventory	450
Variable costs per unit:
Direct materials	$36
Direct labor	$42
Variable manufacturing overhead	$12
Variable selling and administrative	$11
Fixed costs:
Fixed manufacturing overhead	$160,000
Fixed selling and administrative	$80,600

What is the absorption costing unit product cost for the month?