Tat Corporation produces a single product and has the following cost structure:

Number of units produced each year		7,000
Variable costs per unit:
Direct materials	$	77
Direct labor	$	89
Variable manufacturing overhead	$	5
Variable selling and administrative expense	$	3
Fixed costs:
Fixed manufacturing overhead	$	532,000
Fixed selling and administrative expense	$	574,000

The unit product cost under absorption costing is: