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 130 units 780 units 840 units $ 180/unit $ 38/unit $ 19/unit $ 18/unit $27,300/year $ 11/unit $18,500/year What is the unit product cost for the year using variable costing? Multiple Choice $110 $75 $86 o 5143 $143