Khanam Corporation, which has only one product, has provided the following data for its most recent month of operations:

Sale price	$159
Units in beginning inventory	0
Units produced	7,050
units sold	6,750
Units in ending inventory	300
Variable costs per unit:
Direct materials	$27
Direct labour	$57
Variable manufacturing overhead	$21
Variable selling and administration	$21
Fixed costs:
Fixed manufacturing costs	$190,350
Fixed and administrative sales	$28,500

The company produces the same number of units each month, even though unit sales vary from month to month. The firm's variable costs per unit and total fixed costs have been constant from month to month.

What is the unit cost of the product for the month under absorption cost?