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 290 units 940 units 953 units $ 340/unit $ 54/unit $ 35/unit $ 34/unit $47,940/year $ 27/unit $34,500/year What is the unit product cost for the year using variable costing? Multiple Choice $224 $123 $150 5224 Multiple Choice O $224 $123 $150 $224 $174