Kray Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced		7,500
Variable costs per unit:
Direct materials	$	125
Direct labor	$	115
Variable manufacturing overhead	$	7
Variable selling and administrative expense	$	15
Fixed costs:
Fixed manufacturing overhead	$	184,000
Fixed selling and administrative expense	$	353,300

There were no beginning or ending inventories. The absorption costing unit product cost was: