[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	$ 19	per unit
Variable overhead	$ 9	per unit
Fixed overhead	$ 281,050	per year
Units produced	25,550	units
Units sold	15,000	units
Ending finished goods inventory	10,550	units

1. Compute the product cost per unit using absorption costing. 2. Determine the cost of ending finished goods inventory using absorption costing. 3. Determine the cost of goods sold using absorption costing.