Hayes Incorporated provided the following information for the current year:

Beginning inventory $300$ units

Units produced $950$ units

Units sold $994$ units

Selling price $ $350/$unit

Direct materials $ $55/$unit

Direct labor $ $36/$unit

Variable manufacturing overhead $ $35/$unit

Fixed manufacturing overhead $ $49,400/$year

Variable selling$/$administrative costs $ $28/$unit

Fixed selling$/$administrative costs $ $35,500/$year

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