Jordyn Company reports the following information regarding its production costs. Compute its production cost per unit under absorption costing.

Direct materials . . . . . . . . . . . . . . . . . $20 per unit

Direct labor . . . . . . . . . . . . . . . . . . . . $30 per unit

Overhead costs for the year

Variable overhead . . . . . . . . . . . . . . $ 10 per unit

Fixed overhead . . . . . . . . . . . . . . . . $160,000

Units produced . . . . . . . . . . . . . . . . . 20,000 units