Hayes Inc. provided the following information for the current year: Beginning inventory 120 units Units produced 770 units Units sold 813 units Selling price $ 170 /unit Direct materials $ 37 /unit Direct labor $ 18 /unit Variable manufacturing overhead $ 17 /unit Fixed manufacturing overhead $ 26,180 /yr Variable selling/administrative costs $ 10 /unit Fixed selling/administrative costs $ 17,500 /yr

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

• $106

• $72

• $82

• $138