Larcker Manufacturings cost accountant has provided you with the following information for January operations:

Direct materials	$105 per unit
Fixed manufacturing overhead costs	$675,000
Sales price	$395 per unit
Variable manufacturing overhead	$60 per unit
Direct labor	$120 per unit
Fixed marketing and administrative costs	$585,000
Units produced and sold	30,000
Variable marketing and administrative costs	$24 per unit

What is the full absorption cost per unit?