Cannot insert invoice with product!

Cannot insert invoice with product!

Hello,

I am trying to add an invoice with one product, but I receive error:  4835Unable to parse XML data. 
The code looks like this:

curl_setopt($ch, CURLOPT_VERBOSE, 1);
curl_setopt($ch, CURLOPT_SSL_VERIFYPEER, FALSE);
curl_setopt($ch, CURLOPT_SSL_VERIFYHOST, FALSE);
curl_setopt($ch, CURLOPT_RETURNTRANSFER, 1);
curl_setopt($ch, CURLOPT_POST, 1);
$xmlData = '<?xml version="1.0" encoding="UTF-8"?>
<Invoices>
<row no="1">
<FL val="Subject">12345</FL>
<FL val="Invoice Date">2014-12-05</FL>
<FL val="Account Name">ACCREDIA</FL>
<FL val="Product Details">
<product no="1">
<FL val="Product Code">1199269000000183003></FL>
<FL val="Product Name"><![CDATA[ DollarPerUnit (></FL>
<FL val="List Price">1.00/FL>
<FL val="Unit Price">1.00</FL>
<FL val="Quantity">1</FL>
</product>
</FL>
</row>
</Invoices>';

$query = array('authtoken'=>'not displayed', 'scope'=>'crmapi', 'xmlData'=>$xmlData);
$query = http_build_query($query);
curl_setopt($ch, CURLOPT_POSTFIELDS, $query);
echo $response = curl_exec($ch);
curl_close($ch);