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 170 units 820 units 869 units $ 220/unit $ 42 /unit $ 23/unit $ 22/unit $ 31,980/year $ 15/unit $ 22,500/year What is the product cost per unit for the year using variable costing