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 $8,500$

Units sold $7,800$

Units in ending inventory $700$

Variable costs per unit:

Direct materials $$41$

Direct labor $$37$

Variable manufacturing overhead $$17$

Variable selling and administrative $$16$

Fixed costs:

Fixed manufacturing overhead $$212,500$

Fixed selling and administrative $$81,600$

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