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
Direct labor	$	9.00	per unit
Overhead costs for the year
Variable overhead	$	4.00	per unit
Fixed overhead	$	230,000	per year
Units produced this year		35,800	units
Units sold this year		27,000	units
Ending finished goods inventory in units		8,800	units

1. Compute the product cost per unit using variable costing. Cost per unit of finished goods using: Variable costing Cost per unit of finished goods $ 0.00 2. Determine the cost of ending finished goods inventory using variable costing. Cost per unit of finished goods using: Variable 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 using: Variable costing Number of units in sold goods Total cost of sold goods