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

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

Direct materials $ $15$ per unit

Direct labor $ $16$ per unit

Variable overhead $ $4$ per unit

Fixed overhead $ $160,000$ per year

Units produced $20,000$ units

Units sold $14,000$ units

Ending finished goods inventory $6,000$ units

Assume instead that Trio Company uses variable costing.

$1.$ Compute the product cost per unit using variable costing.

$2.$ Determine the cost of ending finished goods inventory using variable costing.

$3.$ Determine the cost of goods sold using variable costing.