Fast Track Auto produces and sells an auto part for$$ $$85$ per unit. In$2020,125,000$ parts were produced and$90,000$ units were sold.

Other information for the year$$ includes:

Direct materials long dash $$$$21$ per unit

Direct manufacturing labor long dash $$$$6$ per unit

Variable manufacturing costs long dash $$$$3$ per unit

Sales commissions long dash $$$$6$ per part

Fixed manufacturing costs long dash $$$$760,000$ per year

Administrative$$ expenses, all fixed long dash $$$$270,000$ per year

What is the inventoriable cost per unit using absorption$$ costing?