Jean Peck's Furniture manufactures tables for hospitality sector. It takes only bulk orders and each table is sold for $600.00 after negotiations. In the month of January, it manufactures 3,300 tables and sells 2,700 tables. Actual fixed costs are the same as the amount of fixed costs budgeted for the month. The following information is provided for the month of January: Variable manufacturing costs Fixed manufacturing costs Fixed Administrative expenses $120.00 per unit $90,000 per month $25,000 per month At the end of the month Jean Peck's Furniture has an ending inventory of finished goods of 600 units. The company also incurs a sales commission of $12.00 per unit. What is the cost of goods sold per unit when using absorption costing