ABC Ltd. incurred $14,580,000 in direct materials costs, $11,664,000 in direct labor costs, and $7,290,000 in manufacturing overhead costs during the month. If the company produced 10,440,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$14,580,000
Direct Labor	$11,664,000
Manufacturing Overhead	$7,290,000
Units Produced	10,440,000

calculate the cost per unit using the absorption costing method.