Trio Company reports the following information for the current year, which is its first year of operations. Assume instead that Trio Company uses variable costing. (Round intermediate calculations and final answers to two decimal places.) Direct materials $ 8.00 per unit $ 9.00 per unit Direct labor Overhead costs for the year Variable overhead $ 4.00 per unit $230,000 per Fixed overhead Units produced this year Units sold this year Ending finished goods inventory in units year 35,800 units 27,000 units 8,800 units 1. Compute the product cost per unit using variable costing. Cost per unit of finished Variable goods using: costing Direct materials per unit $ 8.00 Direct labor per unit 9.00 Variable overhead per unit 1.00 Cost per unit of finished $ 18.00 goods 2. Determine the cost of ending finished goods inventory using variable costing. Cost per unit of finished Variable goods using: costing Number of units in finished goods Total cost of finished goods inventory 3. Determine the cost of goods sold using variable costing. Cost per unit of goods sold Variable using: costing Number of units in sold goods Total cost of sold goods