ABC Ltd. incurred $12,060,000 in direct materials costs, $9,648,000 in direct labor costs, and $6,030,000 in manufacturing overhead costs during the month. If the company produced 8,640,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$12,060,000
Direct Labor	$9,648,000
Manufacturing Overhead	$6,030,000
Units Produced	8,640,000

calculate the cost per unit using the absorption costing method.