Required information Skip to question [The following information applies to the questions displayed below.] Trio Company reports the following information for its first year of operations. Direct materials $ 12 per unit Direct labor $ 16 per unit Variable overhead $ 3 per unit Fixed overhead $ 305,250 per year Units produced 20,350 units Units sold 16,000 units Ending finished goods inventory 4,350 units 1. Compute the product cost per unit using absorption costing.