Gloria's Decorating produces and sells a mantel clock for $100 per unit. In 2015, 42,125 clocks were produced and 37,958 were sold. Other information for the year includes:

Direct materials $40.00 per unit

Direct manufacturing labor $ 5.00 per unit

Variable manufacturing costs $ 7.50 per unit

Sales commissions $12.50 per part

Fixed manufacturing costs $62.50 per unit

Administrative expenses, all fixed $37.50 per unit

1. What is the inventoriable cost per unit using variable costing?

2. What is the inventoriable cost per unit using absorption costing?

3. What is the inventoriable cost per unit using throughput costing?