Help Save & EX Hayes Inc provided the following information for the current year 26 Beginning inventory Units produced Units sold Selling price Direct materials Direct labor Variable manufacturing overhead Fixed manufactuling 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/yr $ 15/unit $22,500/yr What is the unit product cost for the year using variable costing? Urban Company reports the following information regarding its production cost 25 8 00.4206 Units produced Direct labor Direct materials Variable overhead Fixed overhead 32,000 units $ 25 per unit $ 30 per unit $232,000 in total $122,000 in total Compute production Eost per unit under variable costing