Ardbeg Inc. provided the following information for the current year: Beginning inventory Units produced Units sold 110 units 760 units 809 units Selling price Direct materials Direct labor es es es $ 160/unit $ 36/unit $ 17/unit Variable manufacturing overhead $ 16/unit Fixed manufacturing overhead $25,080/year Variable selling/administrative costs $ 9/unit Fixed selling/administrative costs $16,500/year What is the unit product cost for the year using variable costing