Santa Company reported the following information for its only product: Direct materials used $$450,000$Direct labor $170,000$Indirect manufacturingfixed $80,000$Indirect manufacturingvariable $20,000$Selling and administrativevariable $40,000$Selling and administrativefixed $10,000$Units produced and sold $40,000$Santa Company uses the absorption approach. What is the product cost per unit?