Macallan Co. provided the following information for the current year: Beginning inventory Units produced Units sold Selling price 110 units 760 units 809 units $ 160/unit Direct materials $ 36/unit Direct labor $ 17/unit Variable manufacturing overhead $ 16/unit Fixed manufacturing overhead $25,080/year Variable selling/administrative costs $ 9/unit Fixed selling/administrative costs $16,500/year What is the unit product cost for the year using absorption costing