Kory's Auto produces and sells an auto part for $60.00 per unit. In 2011, 100,000 parts were produced and 75,000 units were sold. Other information for the year includes:

Direct materials $24.00 per unit

Direct manufacturing labor $ 4.50 per unit

Variable manufacturing costs $ 1.50 per unit

Sales commissions $ 6.00 per part

Fixed manufacturing costs $750,000 per year

Administrative expenses, all fixed $270,000 per year

What is the inventoriable cost per unit using absorption costing?