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

Beginning inventory		270	units
Units produced		920	units
Units sold		980	units
Selling price	$	320	/unit
Direct materials	$	52	/unit
Direct labor	$	33	/unit
Variable manufacturing overhead	$	32	/unit
Fixed manufacturing overhead	$	45,080	/yr
Variable selling/administrative costs	$	25	/unit
Fixed selling/administrative costs	$	32,500	/yr

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

Multiple Choice

• $166

• $117

• $142

• $212