Hayes Incorporated provided the following information for the current year:

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 absorption costing?