Company B makes and sells tv stands. Each tv stand requires $25 of direct materials and $22 of direct labor. Variable manufacturing overhead amount to $4 per units, and fixed manufacturing overhead totals $30,000. Variable selling and administrative costs amount to $12 per unit, and fixed selling administrative costs total $65,000. During the period, 5,000 tv stands were produced and 4,500 were sold. The unit product cost using absorption costing is _______.