Hayes Inc. provided the following information for the year 2015: Beginning inventory 200 units Units produced 850 units Units sold 897 units Selling price $250/unit Direct materials $45/unit Direct labor $26/unit Variable manufacturing overhead $25/unit Fixed manufacturing overhead $35,700/yr Variable selling/administrative costs $18/unit Fixed selling/administrative costs $25,500/yr What is the unit product cost for the year using variable costing? $138 $96 $114 $178