Use the following information for Sherri's Services to complete the following:

Information Amount Rate

Units produced $316$ units

Direct Materials $$68$ per unit

Direct Labor $$31$ per unit

Variable manufacturing overhead $$16$ per unit

Fixed manufacturing overhead $$6,340$ per year

Variable selling and administrative costs $$24$ per unit

Fixed selling and administrative costs $$3,190$ per year

$1.$ Calculate the unit product cost using absorption costing. Round your answer to the nearest cent.