ABC Ltd. incurred $7,560,000 in direct materials costs, $6,048,000 in direct labor costs, and $3,780,000 in manufacturing overhead costs during the month. If the company produced 5,400,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$7,560,000
Direct Labor	$6,048,000
Manufacturing Overhead	$3,780,000
Units Produced	5,400,000

calculate the cost per unit using the absorption costing method.