ABC Ltd. incurred $18,720,000 in direct materials costs, $14,976,000 in direct labor costs, and $9,360,000 in manufacturing overhead costs during the month. If the company produced 13,280,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$18,720,000
Direct Labor	$14,976,000
Manufacturing Overhead	$9,360,000
Units Produced	13,280,000

calculate the cost per unit using the absorption costing method.