Colby Carter Manufacturing company produces an Invisible tablet that has provided the following data concerning its most recent month of operations: Units in beginning inventory 18,500 Units produced 22.500 Units sold 24,500 Variable costs per unit: Direct materials 22.50 Direct labor 15.50 Variable manufacturing overhead 9.50 Variable selling and administrative 5.00 Fixed costs: Fixed manufacturing overhead 281,250 Fixed selling and administrative 105,500 What is the absorption costing unit product cost for the month