Biggest Company manufactures and distributes an electric toothbrush for $135 per unit. This year, 12,000 units were made, while 17,000 were sold. Additional information for the year includes:

Direct materials $42 per unit

Direct manufacturing labor $7 per unit

Variable manufacturing costs $4.00 per unit

Sales commissions $14.50 per part

Fixed manufacturing costs $73.00 per unit

Administrative expenses, all fixed $38.50 per unit

What is the inventoriable cost per unit using absorption costing?