ABC Ltd. incurred $18,420,000 in direct materials costs, $14,736,000 in direct labor costs, and $9,210,000 in manufacturing overhead costs during the month. If the company produced 13,080,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$18,420,000
Direct Labor	$14,736,000
Manufacturing Overhead	$9,210,000
Units Produced	13,080,000

calculate the cost per unit using the absorption costing method.