Hayes Inc.provided the following information for the current year: 
-What is the unit product cost for the year using variable costing?
Definitions:
Region of Origin
The geographic area or location where something or someone comes from or is considered to have started.
University
An institution of higher education and research which awards academic degrees in various disciplines, providing both undergraduate and postgraduate education.
Recreation Centre
A facility that provides a variety of activities, amenities, and services for recreational and fitness purposes to the public.
Physical Activities
Any bodily movement produced by skeletal muscles that requires energy expenditure.
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