Hayes Incorporated provided the following information for the current year: Beginning inventory 250 units Units produced 900 units Units sold 957 units Selling price $ 300 /unit Direct materials $ 50 /unit Direct labor $ 31 /unit Variable manufacturing overhead $ 30 /unit Fixed manufacturing overhead $ 42,300 /year Variable selling/administrative costs $ 23 /unit Fixed selling/administrative costs $ 30,500 /year What is the product cost per unit for the year using absorption costing?