Excerpt from Smart Corporation records for month of February:

Per Unit Per Month

Selling price $ 300,000

Direct materials used in production 40,000

Direct labor 10,000

Variable manufacturing overhead 2,000

Fixed manufacturing overhead $ 90,000

Variable selling and administrative expenses 40,000

Fixed selling and administrative expenses 60,000

February

Beginning Inventory 0

Units Produced 3

Units Sold 3

Ending inventory 0

Assuming the absorption costing method is used, what is the total manufacturing costs per unit added to work in process during the month of February?

Answer: $Answer

(round your answer to the nearest whole dollar, do not input $ sign).