Hayes Inc. provided the following information for the current year: 
What is the unit product cost for the year using variable costing?
Definitions:
Telephone Effectiveness
The measure of how well telephone communication achieves desired outcomes.
Company Grapevine
Refers to the informal transmission of information, rumors, and gossip within an organization.
Face-to-face
Direct interaction between two or more individuals, physically present in the same location.
Shadow Organization
Informal networks and unseen structures within a company that influence decisions and actions beyond the formal organizational chart.
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