Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced 8,800 Variable costs per unit:
Direct materials $ 57 Direct labor $ 41
Variable manufacturing overhead $ 6
Variable selling and administrative expense $ 10
Fixed costs: Fixed manufacturing overhead $ 299,200
Fixed selling and administrative expense $ 651,200
There were no beginning or ending inventories.
The absorption costing unit product cost was:__________.