Shore Company reports the following information regarding its production cost.

$\backslash$table$[[$Units produced,$28,000$ units$],[$Direct labor,$$23$ per unit$],[$Direct materials,$$24$ per unit$],[$Variable overhead,$$280,000$ in total$],[$Fixed overhead,$$94,920$ in total$]]$

Compute product cost per unit under absorption costing.

$$57\mathrm{.}00$

$$23\mathrm{.}00$

$$60\mathrm{.}39$

$$47\mathrm{.}00$

$$24\mathrm{.}00$