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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.) Direct materials 12.50 per unit Direct labor 13.50 per unit Overhead costs for the year Variable overhead $ 8.50 per unit Fixed overhead $ 320, 000 per year Units produced this year 29,500 units Units sold this year 22,500 units Ending finished goods inventory in units 7,000 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