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Diego Company manufactures one product that is sold for $$76$ per unit in two geographic regions$-$East and West.

The following information pertains to the company's first year of operations in which it produced $58,000$ units and

sold $54,000$ units.

The company sold $40,000$ units in the East region and $14,000$ units in the West region. It determined $$320,000$ of its

fixed selling and administrative expense is traceable to the West region, $$270,000$ is traceable to the East region,

and the remaining $$50,000$ is a common fixed expense. The company will continue to incur the total amount of its

fixed manufacturing overhead costs as long as it continues to produce any amount of its only product.

What is the unit product cost under absorption costing?