Newman, Inc. has collected the following data for November (there are no beginning inventories):

Data table

Units produced and sold 600 units

Sales price $250 per unit

Direct materials 60 per unit

Direct labor 52 per unit

Variable manufacturing overhead 18 per unit

Fixed manufacturing overhead 9,900 per month

Variable selling and admin costs 50 per unit

Fixed selling and admin costs 4,375 per month

Using absorption costing, calculate the unit product cost.