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Hayes Inc. provided the following information for the current year: Beginning inventory 180 units Units produced 830 units Units sold 876 units Selling price $

Hayes Inc. provided the following information for the current year:

Beginning inventory 180 units
Units produced 830 units
Units sold 876 units
Selling price $ 230 /unit
Direct materials $ 43 /unit
Direct labor $ 24 /unit
Variable manufacturing overhead $ 23 /unit
Fixed manufacturing overhead $ 33,200 /yr
Variable selling/administrative costs $ 16 /unit
Fixed selling/administrative costs $ 23,500 /yr

What is the unit product cost for the year using variable costing?

Multiple Choice

  • $130

  • $90

  • $106

  • $168

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