ABC Ltd. incurred $29,280,000 in direct materials costs, $23,424,000 in direct labor costs, and $14,640,000 in manufacturing overhead costs during the month. If the company produced 20,480,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$29,280,000
Direct Labor	$23,424,000
Manufacturing Overhead	$14,640,000
Units Produced	20,480,000

calculate the cost per unit using the absorption costing method.