Amy company produces and sells a toy for $205 per unit. in the first year of operations, 100,000 units were produced and 75,000 were sold, other information for the year included.

Direct materials $31 per unit

Direct manufacturing labor $3.00 per unit

variable manicuring labor $3.00 per unit

sales selling expenses $4.00 Per unit

total fixed manufacturing costs $1,250,000

total fixed administrative expenses $950,000

Compute the inventorial cost per unit under absorption costing