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

Direct materials $ $19$ per unit

Direct labor $ $20$ per unit

Variable overhead $ $8$ per unit

Fixed overhead $ $242,400$ per year

Units produced $20,200$ units

Units sold $16,000$ units

Ending finished goods inventory $4,200$ 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 goods sold using absorption costing.