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 250 units 900 units 957 units $ 300/unit $ 50/unit $ 31/unit $ 30/unit $ 42,300/year $ 23/unit $ 30,500/year What is the product cost per unit for the year using absorption costing?