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 260units 910units 960units $ 310 /unit 51 /unit $ 32/unit $ 31/unit $43,680/yr 24/unit $31,500/yr What is the unit product cost for the year using variable costing? Multiple Choice $208 $114 $162 $138