ABC Ltd. incurred $17,100,000 in direct materials costs, $13,680,000 in direct labor costs, and $8,550,000 in manufacturing overhead costs during the month. If the company produced 12,120,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$17,100,000
Direct Labor	$13,680,000
Manufacturing Overhead	$8,550,000
Units Produced	12,120,000

calculate the cost per unit using the absorption costing method.