Hayes Incorporated 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 product cost per unit for the year using absorption costing?