Hayes Inc. provided the following information for the current year: 
What is the unit product cost for the year using absorption costing?
Definitions:
Interpersonal
Regarding or pertaining to interactions between individuals, often focusing on communication and relationships.
Strong Moral Values
The possession of core ethical beliefs and principles that guide an individual's behaviors and decision-making processes.
Strong Conscience
A deeply held sense of right and wrong that guides a person's actions and decisions.
Fixed Capacity
The concept that certain abilities or resources have a set limit that cannot be exceeded.
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