Flores GmbH manufactures a single product. During the year, 27,000 units were sold for $56, while 34,000 units were produced. Their cost structure was:

• Variable Manufacturing Cost per unit: $10
• Variable Selling and Administrative cost per unit: $7
• Fixed Manufacturing Cost, Total: $351,000
• Fixed Selling and Administrative Costs, Total: $233,000

What is the product cost per unit under absorption costing?