ABC Ltd. incurred $20,160,000 in direct materials costs, $16,128,000 in direct labor costs, and $10,080,000 in manufacturing overhead costs during the month. If the company produced 14,240,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$20,160,000
Direct Labor	$16,128,000
Manufacturing Overhead	$10,080,000
Units Produced	14,240,000

calculate the cost per unit using the absorption costing method.