Allen Corp. manufactures a single product that sells for $$58$ per unit. DM cost per unit is $$20,$ DL cost per unit is $$12,$ variable overhead is $$2$ per unit, and variable selling and administrative expenses are $$1$ per unit. Fixed OH for each year is $$900,000,$ and fixed selling and administrative expenses are $$240,000.$ During its first year of operations the company produced $75,000$ units and sold $50,000$ units.

What is the Cost of Goods Sold$/$unit under Absorption Costing?