Emerald Pools, Inc. has provided the following information for the year. Units produced 10 comma 000 units Sales price $ 300 per unit Direct materials $ 50 per unit Direct labor $ 20 per unit Variable manufacturing overhead $ 65 per unit Fixed manufacturing overhead $ 490 comma 000 per year Variable selling and administration costs $ 75 per unit Fixed selling and administration costs $ 240 comma 000 per year What is the unit product cost using absorption costing? (Round any intermediate calculations and your final answer to the nearest dollar.)