Hayes Inc. provided the following information for the current year: Beginning inventory Units produced Units sold Selling price Direct materials Direct labor 160 units 810 units 855 units 210/unit $ 41/unit $ 22/unit Variable manufacturing overhead $ 21/unit Fixed manufacturing overhead $30,780/year Variable selling/administrative costs $ 14/unit Fixed selling/administrative costs $21,500/year What is the unit product cost for the year using absorption costing? Multiple Choice $84 $98 $118 $122 $120