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

Number of units produced	3,700
Variable costs per unit:
Direct materials	$132
Direct labor	$93
Variable manufacturing overhead	$5
Variable selling and administrative expense	$12
Fixed costs:
Fixed manufacturing overhead	$148,000
Fixed selling and administrative expense	$288,600

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