ABC Ltd. incurred $26,400,000 in direct materials costs, $21,120,000 in direct labor costs, and $13,200,000 in manufacturing overhead costs during the month. If the company produced 18,480,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$26,400,000
Direct Labor	$21,120,000
Manufacturing Overhead	$13,200,000
Units Produced	18,480,000

calculate the cost per unit using the absorption costing method.