Hayes Inc. provided the following information for the current year:

Beginning inventory		180	units
Units produced		830	units
Units sold		876	units
Selling price	$	230	/unit
Direct materials	$	43	/unit
Direct labor	$	24	/unit
Variable manufacturing overhead	$	23	/unit
Fixed manufacturing overhead	$	33,200	/year
Variable selling/administrative costs	$	16	/unit
Fixed selling/administrative costs	$	23,500	/year

What is the unit product cost for the year using variable costing?