ABC Ltd. incurred $4,000,000 in direct materials costs, $3,200,000 in direct labor costs, and $2,000,000 in manufacturing overhead costs during the month. If the company produced 2,600,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$4,000,000
Direct Labor	$3,200,000
Manufacturing Overhead	$2,000,000
Units Produced	2,600,000

calculate the cost per unit using the absorption costing method.