ABC Ltd. incurred $12,780,000 in direct materials costs, $10,224,000 in direct labor costs, and $6,390,000 in manufacturing overhead costs during the month. If the company produced 9,120,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$12,780,000
Direct Labor	$10,224,000
Manufacturing Overhead	$6,390,000
Units Produced	9,120,000

calculate the cost per unit using the absorption costing method.