Hayes Incorporated provided the following information for the current year: Beginning inventory Units produced 140 units 790 units Units sold Selling price Direct materials Direct labor 46 Variable manufacturing overhead Fixed manufacturing overhead Variable selling/administrative costs Fixed selling/administrative costs 834 units $ 190/unit $ 39/unit $ 20/unit $ 19/unit $ 28,440/year $ 12/unit $ 19,500/year What is the product cost per unit for the year using absorption costing? 10 Multiple Choice 10 points $90 01:49:31 $114 $78 $110 $112