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Required information

$[$The following information applies to the questions displayed below.$]$

Trio Company reports the following information for its first year of operations.

Direct materials

Direct labor

:$\text{'}$ Variable overhead

Fixed overhead

Units produced

$$17$ per unit

$$18$ per unit

$$6$ per unit

$$201,000$ per year

Units sold

$20,100$ units

Ending finished goods inventory

$15,000$ units

$5,100$ units

Compute the product cost per unit using absorption costing.

Determine the cost of ending finished goods inventory using absorption costing.

Determine the cost of gaods sold using absorption costing.