White Company manufactures a single product and has the following cost structure:

Variable costs per unit:

$3 Direct materials

$4 Direct labor

$1 Variable manufacturing overhead

$2 Variable selling and admin. expense

Fixed costs per month:

$100,000 Fixed manufacturing overhead

$ 60,000 Fixed selling and admin. Expense

The company produces 20,000 units each month. What is the unit product cost under absorption costing?