Jamba Company makes ceramic mugs and has the following costs for 2010, 2011, and 2012: Selling Price $8.00/mug Variable production cost $2.20/mug Variable selling cost $0.40/mug Fixed Production cost $360,000/ year Fixed selling and administrative cost $80,000/year Production and sales in units for 2010-2012 are as follows: Year Production Sales 2010 100,000 90,000 2011 120,000 110,000 2012 90,000 110,000 What are the variable costing inventory cost per unit be for 2010,2011, and 2012, respectively