ABC Ltd. incurred $23,520,000 in direct materials costs, $18,816,000 in direct labor costs, and $11,760,000 in manufacturing overhead costs during the month. If the company produced 16,560,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$23,520,000
Direct Labor	$18,816,000
Manufacturing Overhead	$11,760,000
Units Produced	16,560,000

calculate the cost per unit using the absorption costing method.