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 150 units 800 units 858 units $ 200/unit 40/unit 21/unit 20/unit $29,600/year $ 13/unit $20,500/year What is the unit product cost for the year using absorption costing