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

Direct materials $ $10$ per unit

Direct labor $ $18$ per unit

Overhead costs for the year

Variable overhead $ $4$ per unit

Fixed overhead $ $180,000$ per year

Units produced this year $22,500$ units

Units sold this year $16,500$ units

Ending finished goods inventory in units $6,000$ unitsExercise $19-1$ Computing unit and inventory costs under absorption costing LO P$1$

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

Compute the product cost per unit using absorption costing.

Determine the cost of goods sold using absorption costing.