ABC Ltd. incurred $100,000 in direct materials costs, $80,000 in direct labor costs, and $60,000 in manufacturing overhead costs during the month. If the company produced 25,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$100,000
Direct Labor	$80,000
Manufacturing Overhead	$60,000
Units Produced	25,000

calculate the cost per unit using the absorption costing method.