ABC Ltd. incurred $10,350,000 in direct materials costs, $8,280,000 in direct labor costs, and $5,175,000 in manufacturing overhead costs during the month. If the company produced 7,350,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$10,350,000
Direct Labor	$8,280,000
Manufacturing Overhead	$5,175,000
Units Produced	7,350,000

calculate the cost per unit using the absorption costing method.