Roy Corporation produces a single product. During July, Roy produced 19,100 units. Costs incurred during the month were as follows: Direct materials $ 38,200 Direct labor $ 57,300 Variable manufacturing overhead $ 19,100 Variable selling and administrative $ 7,640 Fixed manufacturing overhead $ 22,920 Fixed selling and administrative $ 5,730 Total cost $ 150,890 Under absorption costing, any unsold units would be carried in the inventory account at a unit product cost of: