Hayes Incorporated provided the following information for the current year: Beginning inventory 290 units Units produced 940 units Units sold 953 units Selling price $ 340 / unit Direct materials $ 54 / unit Direct labor $ 35 /unit Variable manufacturing overhead $ 34 /unit Fixed manufacturing overhead $ 47,940 / year Variable selling/administrative costs $ 27 / unit Fixed selling/administrative costs $ 34, 500 /year What is the product cost per unit for the year using variable costing? Multiple Choice