is this correct ?

Trio Company reports the following information for the current year, which is its first year of operations. Assume instead that Trio Company uses variable costing. (Round intermediate calculations and final answers to two decimal places.) $ $ 12.50 per unit 13.50 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 $ 8.50 per unit $ 320,000 per year 29,500 units 22,500 units 7,000 units 1. Compute the product cost per unit using variable costing, Cost per unit of finished goods using: Variable costing Direct materials per unit $ 12.50 Direct labor per unit 13.50 Variable overhead per unit 8.50 Fored overhead per unit $ 10.80 Cost per unit of finished goods $ 45.30 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 7,000 Total cost of finished goods inventory $ 317.100 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 22.500 Total cost of sold goods $ 1.019.250