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

Direct materials $ $17$ per unit

Direct labor $ $18$ per unit

Variable overhead $ $6$ per unit

Fixed overhead $ $201,000$ per year

Units produced $20,100$ units

Units sold $15,000$ units

Ending finished goods inventory $5,100$ 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.