Hayes Inc. provided the following information for the current year: Beginning inventory 270unit Units produced 920unit Units sold 980unit Selling price 320/un Direct materials $ 52/un Direct labor 33/un Variable manufacturing overhead $ 32/un Fixed manufacturing overhead $ 45,080/yr Variable selling/administrative costs $ 25/un Fixed selling/administrative costs $ 32,500/yr What is the unit product cost for the vearising absorption costing? ta ta ta $117 $142 $166 $163