Trio Company reports the following information for the current year, which is its first year of operations.

Direct materials	$	14	per unit
Direct labor	$	16	per unit
Overhead costs for the year
Variable overhead	$	67,500	per year
Fixed overhead	$	135,000	per year
Units produced this year		22,500	units
Units sold this year		16,500	units
Ending finished goods inventory in units		6,000	units

Compute the cost per unit of finished goods using 1) absorption costing and 2) variable costing.
Cost per unit of finished goods using:	Absorption costing	Variable Costing
Cost per unit of finished goods
Determine the cost of ending finished goods inventory using 3) absorption costing and 4) variable costing.
Cost per unit of finished goods using:	Absorption costing	Variable Costing
Number of units in finished goods
Total cost of finished goods inventory