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

Direct materials	$	14	per unit
Direct labor	$	19	per unit
Overhead costs for the year
Variable overhead	$	3	per unit
Fixed overhead	$	120,000	per year
Units produced this year		20,000	units
Units sold this year		14,000	units
Ending finished goods inventory in units		6,000	units

1. Compute the product cost per unit using absorption costing. Cost per unit of finished goods using: Absorption costing Cost per unit of finished goods 2. Determine the cost of ending finished goods inventory using absorption costing. Cost per unit of finished goods using: Absorption costing Number of units in finished goods Total cost of finished goods inventory 3. Determine the cost of goods sold using absorption costing. Cost per unit of goods sold using: Absorption costing Number of units in sold goods Total cost of sold goods