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 A A A A 100 units 750 units 800 units 150/unit 35/unit $ 16/unit $ 15 /unit $24,000/year $ 8/unit $15,500/year What is the unit product cost for the year using absorption costing? $98 $66 O $74 $96 $95 O