Hayes Incorporated provided the following information for the current year:

$\backslash$table$[[$Beginning inventory,$100$ units$],[$Units produced,$750$ units$],[$Units sold,$800$ units$],[$Selling price,$$150$ Unit$],[$Direct materials,$$35$ Unit$],[$Direct labor,$$16$ unit$],[$Variable manufacturing overhead,$$15$ Unit$],[$Fixed manufacturing overhead,$$24,000$ year$],[$Variable selling$/$administrative costs,$$8$ Unit$],[$Fixed selling$/$administrative costs,$$15,500$ year$]]$

What is the product cost per unit for the year using variable costing?

Multiple Choice

$$98$

$$66$

$$74$

$$96$

$$95$