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

Direct materials	$ 12	per unit
Direct labor	$ 16	per unit
Variable overhead	$ 6	per unit
Fixed overhead	$ 192,400	per year
Units produced	24,050	units
Units sold	20,000	units
Ending finished goods inventory	4,050	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.