Pharoah Company sells its product for $ 25 per unit. During 2022, it produced 27500 units and sold 15000 units (there was no beginning inventory). Costs per unit are: direct materials $ 5, direct labour $ 4, and variable overhead $ 3. Fixed costs are: $ 412500 manufacturing overhead, and $ 110000 selling and administrative expenses.

The per-unit manufacturing cost under absorption costing is?