ABC Ltd. incurred $17,820,000 in direct materials costs, $14,256,000 in direct labor costs, and $8,910,000 in manufacturing overhead costs during the month. If the company produced 12,640,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$17,820,000
Direct Labor	$14,256,000
Manufacturing Overhead	$8,910,000
Units Produced	12,640,000

calculate the cost per unit using the absorption costing method.