ABC Ltd. incurred $15,300,000 in direct materials costs, $12,240,000 in direct labor costs, and $7,650,000 in manufacturing overhead costs during the month. If the company produced 10,920,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$15,300,000
Direct Labor	$12,240,000
Manufacturing Overhead	$7,650,000
Units Produced	10,920,000

calculate the cost per unit using the absorption costing method.