$ 11.50 per unit $ 12.50 per unit Direct materials Direct labor Overhead costs for the year Variable overhead Fixed overhead Units produced this year Units sold this year Ending finished goods inventory in units $ 7.50 per unit $ 300,000 per year 30,900 units 23,500 units 7,400 units 1. Compute the product cost per unit using variable costing. Cost per unit of finished goods using: Variable costing Cost per unit of finished goods $ 0.00 2. Determine the cost of ending finished goods Inventory using variable costing. Cost per unit of finished goods using: Variable costing Number of units in finished goods Total cost of finished goods inventory 3. Determine the cost of goods sold using variable costing. Cost per unit of goods sold using: Variable costing Number of units in sold goods Total cost of sold goods