ABC currently produces product 123, which has direct costs by department as shown in the table below.

ABC currently produces product 123, which has direct costs by department as shown in the table below. Calculate the full-absorption reported unit cost of Product 123.

Cost	Wafer Fab	Wafer Test	ICA DWB	ICA MTF	IC Test	Total
Direct Materials	$.1135	$.0000	$.3656	$.0429	$.000	$.5220
Direct Labor	$.2626	$.0205	$.4764	$.5429	$.6382	$1.9406