Hayes Inc. provided the following information for the current year: tota 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 190 units 840 units 890 units 240/unit 44 /unit 25/unit $ 24/unit $34,440/yr $ 17/unit $24,500/yr What is the unit product cost for the year using absorption costing? Multiple Choice