Hayes Inc. provided the following information for the current year: 
What is the unit product cost for the year using absorption costing?
Definitions:
Property Taxes
Taxes levied on property owners based on the assessed value of their property, often used to fund local services and infrastructure.
Unexpected Increase
An unforeseen rise in a particular variable or metric, which could pertain to costs, prices, demand, or any other economic factor.
Equilibrium Price
The market price where the quantity of goods supplied is equal to the quantity of goods demanded.
Equilibrium Quantity
The quantity of goods or services at which supply equals demand, leading to market stability.
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