ABC Ltd. incurred $8,400,000 in direct materials costs, $6,720,000 in direct labor costs, and $4,200,000 in manufacturing overhead costs during the month. If the company produced 6,000,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$8,400,000
Direct Labor	$6,720,000
Manufacturing Overhead	$4,200,000
Units Produced	6,000,000

calculate the cost per unit using the absorption costing method.