Hayes Inc. provided the following information for the current year:

Beginning inventory300units

Units produced950units

Units sold994units

Selling price$350/unit

Direct materials$55/unit

Direct labor$36/unit

Variable manufacturing overhead$35/unit

Fixed manufacturing overhead$49,400/year

Variable selling/administrative costs$28/unit

Fixed selling/administrative costs$35,500/year

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