Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	7,800
Variable costs per unit:
Direct materials	$91
Direct labor	$90
Variable manufacturing overhead	$9
Variable selling and administrative expense	$13
Fixed costs:
Fixed manufacturing overhead	$304,200
Fixed selling and administrative expense	$600,600

There were no beginning or ending inventories. The absorption costing unit product cost was: