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 180 units 830 units 876 units $ 230/unit $ 43/unit $ 24/unit $ 23/unit $33,200/year $ 16/unit $ 23,500/year What is the unit product cost for the year using absorption costing? Multiple Choice $106 $128 Multiple Choice $106 $128 $126 $130 $90