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

Unit product cost= $105

Explanation:

The variable costing method incorporates all variable production costs (direct material, direct labor, and variable overhead).

Unit product cost= direct material + direct labor + variable overhead

Direct materials$48/unit

Direct labor$29/unit

Variable manufacturing overhead$28/unit

Unit product cost= 48 + 29 + 28

Unit product cost= $105

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