Test Three Saved Help Save & Exit Submit 10 ape he rored 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 180 units 830 units 876 units 230/unit 43/unit $ 24 /unit $ 23/unit $33,200/yr 16/unit $23,580/yr What is the unit product cost for the year using variable costing? Multiple Choice $168 $106