$ 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 Fixed selling/administrative costs What is the unit product cost for the year using variable costing? $173 $93 $134 $110 $173 tA A LA LA LA LA LA 190units 840units 890 units 240/unit 44/unit 25/unit 24/unit 34,440/year 17/unit 24,500/year