Hayes Inc. provided the following information for the current year: Beginning inventory 240 units Units produced 890 units Units sold 939 units Selling price $ 290 /unit Direct materials $ 49 /unit Direct labor $ 30 /unit Variable manufacturing overhead $ 29 /unit Fixed manufacturing overhead $ 40,940 /yr Variable selling/administrative costs $ 22 /unit Fixed selling/administrative costs $ 29,500 /yr What is the unit product cost for the year using absorption costing?