Maya Corporation manufactures a single product that it sells for $30 per unit.

variable cost per unit:

production: $8

Selling & Admin $5

Fixed costs in total:

Production ... $80,000

Selling and & Admin $60,000

Beginning inventory .. 0

During the year 20,000 units were produced

and 17,000 units were sold

what would be the unit product cost under absorption costing.