ABC Ltd. incurred $14,220,000 in direct materials costs, $11,376,000 in direct labor costs, and $7,110,000 in manufacturing overhead costs during the month. If the company produced 10,140,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$14,220,000
Direct Labor	$11,376,000
Manufacturing Overhead	$7,110,000
Units Produced	10,140,000

calculate the cost per unit using the absorption costing method.