Assume the following information for a company that produced and sold $10,000$ units during its first year of operations:

$\backslash$table$[[$Selling price,Per Unit,Per Year$],[$Direct materials,$$200,],[$Direct labor,$$66,],[$Variable manufacturing overhead,$$50,],[$Fixed manufacturing overhead,$$9,300000],[$Using absorption costing, what is the company's unit product cost?,$$300,000,],[,,\frac{100000}{355}$