ABC Ltd. incurred $21,360,000 in direct materials costs, $17,088,000 in direct labor costs, and $10,710,000 in manufacturing overhead costs during the month. If the company produced 15,120,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$21,360,000
Direct Labor	$17,088,000
Manufacturing Overhead	$10,710,000
Units Produced	15,120,000

calculate the cost per unit using the absorption costing method.