29) 29) Hayes Inc. provided the following information for the current year: Beginning inventory Units produced Units sold Selling price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling/administrative costs 00 units 750 units 800 units $150/unit S35/umit $16/unit $15/unit S24,000/yr S8/unit Fixed selling/administrative costs What is the unit product cost for the year using variable costing? B) $96 C) $98 D) $74 A) $66