ABC Ltd. incurred $8,820,000 in direct materials costs, $7,056,000 in direct labor costs, and $4,410,000 in manufacturing overhead costs during the month. If the company produced 6,300,000 units of a product,

Cost Component	Amount ($)
Direct Materials	$8,820,000
Direct Labor	$7,056,000
Manufacturing Overhead	$4,410,000
Units Produced	6,300,000

calculate the cost per unit using the absorption costing method.