ABC Ltd. incurred $11,400,000 in direct materials costs, $9,120,000 in direct labor costs, and $5,700,000 in manufacturing overhead costs during the month. If the company produced 8,100,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$11,400,000
Direct Labor	$9,120,000
Manufacturing Overhead	$5,700,000
Units Produced	8,100,000

calculate the cost per unit using the absorption costing method.