Chuck Wagon Grills, Incorporated, makes a barbecue grill it sells for $$210.$ Data for last year$$s operations follow:

Units in beginning inventory $0$

Units produced $26,400$

Units sold $22,200$

Units in ending inventory $4,200$

Variable costs per unit:

Direct materials $ $50$

Direct labor $80$

Variable manufacturing overhead $20$

Variable selling and administrative $10$

Total variable cost per unit $ $160$

Fixed costs:

Fixed manufacturing overhead $ $924,000$

Fixed selling and administrative $333,000$

Total fixed costs $ $1,257,000.$ Assume the company uses absorption costing. Compute the unit product cost for one barbecue grill.