Saskatoon Dinner Company produces 'take$-$away' lunches, which it sells for $$20$ each. During the current month, the company produced $2,800$ meals, but only sold $2,700$ meals. The variable cost per meal was $$12$ and the sales commissions per meal were $$1.$ Total fixed manufacturing costs were $$1,400$ and total fixed marketing and administrative costs were $$1,200.$ What is the product cost per meal under absorption costing?