Vancott Incorporated, which produces a single product, has provided the following data for its most recent month of operation:

Number of units produced

Variable costs per unit:

Direct materials

Direct labor

Variable manufacturing overhead

$6,000$

Variable selling and administrative expenses

Fixed costs:

Fixed manufacturing overhead

$$192,000$

Fixed selling and administrative expenses

$$348,000$

The company had no beginning or ending inventories.

Required:Compute the unit product cost under absorption costing.