Please provide the solution to this general accounting question using proper accounting principles.

Stellar Tech produces wireless speakers and has compiled the following information for March: Item Amount Selling Price per Unit $150 Units in Beginning Inventory 300 Units Produced 12.000 Units Sold 11.500 Units in Ending Inventory 800 Direct Materials $35 Direct Labor $40 Variable Manufacturing Overhead $10 Variable Selling and Administrative $12 Fixed Manufacturing Overhead $240,000 Fixed Selling and Administrative $75,000 Compute the unit product cost for March under absorption costing