MC Qu. 88 Hayes Inc. provided the following information.. Hayes Inc. provided the following information for the current year Beginning inventory Units produced Units sold Selling price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling/administrative costs Fixed selling/administrative costs 230units 880units 934units $ 280/unit $ 48/unit $29/unit $ 28/unit $39,600/yr $ 21/unit $28,500/yr What is the unit product cost for the year using variable costing? Multiple Choice