Webb's Widget Emporium had the following information available in their first year of production: Units Produced 50,000 Units Sold 20,000 Sales Price $350 per unit Direct Materials $90 per unit Direct Labor $20 per unit Variable Factory Overhead $9 per unit Fixed Factory Overhead $300,000 for the period Variable Selling & Administrative Costs $50 per unit Fixed Selling & Administrative Costs $100,000 for the period If Webb uses absorption costing the unit product cost for his widget is $_______