Hayes Inc. provided the following information for the current year. is is 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 210 units 860 units 913 units 260/unit 46/unit $ 27/unit 26/unit $36,980/yr $ 19/unit $26,500/yr What is the unit product cost for the year using variable costing? Multiple Choice