How do I get unit product cost on an absorption costing basis?

At a sell price of 60 each, sales = 7600 units. VC = DM + DL + var MOH, or 30 each. COGS minus VC ( 30 x 7600 = 228,000) means 121,600 must be Fixed MOH. But to just get unit cost, divide COGS by units sold (7600) = 46. VC is 30 and FC is 16.