Doon company incurred the following costs while producing 580 units:

Doon company incurred the following costs while producing 580 units:  direct materials, $12 per unit; direct labor, $21 per unit; variable manufacturing overhead, $11 per unit; total fixed manufacturing overhead costs, $12,180; variable selling and administrative costs, $6 per unit; total fixed and administrative costs, $8,120.  There are no beginning inventories.  What is the unit product cost using absorption costing?