Beta Company manufactures tables for the hospitality sector. It takes only bulk orders and each table is sold for $423. In the month of August, it manufactures 3059 tables and sells 2323 tables. Actual fixed costs are the same as the amount of fixed costs budgeted for the month. The following information is provided for the month of August: Variable manufacturing costs Fixed manufacturing costs Fixed Administrative expenses $115 per unit $82043 per month $21199 per month At the end of the month, Beta has some ending inventory units of finished goods. The company also incurs a sales commission of $10.13 per unit. Calculate the cost of goods sold per unit for the month of August if the absorption costing method is used to cost the products. (Round the final answer to the nearest cent, that is, to 2 decimal places.)