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

Beginning inventory		230	units
Units produced		880	units
Units sold		934	units
Selling price	$	280	/unit
Direct materials	$	48	/unit
Direct labor	$	29	/unit
Variable manufacturing overhead	$	28	/unit
Fixed manufacturing overhead	$	39,600	/year
Variable selling/administrative costs	$	21	/unit
Fixed selling/administrative costs	$	28,500	/year

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