Question: Khanam Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price                                    $159

Units in beginning inventory                  0

Units produced                                7,050

Units sold                                       6,750

Units in ending inventory                     300

Variable costs per unit:

Direct materials                                 $27

Direct labor                                      $57

Variable manufacturing overhead          $21

Variable selling and administrative         $21

Fixed costs:

Fixed manufacturing overhead         $190,350

Fixed selling and administrative        $28,500

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

What is the unit product cost for the month under absorption costing?