Trio Company reports the following information for its first year of operations. Direct materials $ 11 per unit Direct labor $ 25 per unit Variable overhead $ 5 per unit Fixed overhead $ 282,600 per year Units produced 23,550 units Units sold 18,500 units Ending finished goods inventory 5,050 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.