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

Direct materials	$	15	per unit
Direct labor	$	17	per unit
Overhead costs for the year
Variable overhead	$	60,000	per year
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

Compute the product cost per unit using absorption costing.
Cost per unit of finished goods using:	Absorption costing
Cost per unit of finished goods
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
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

Trio Company reports the following information for the current year, which is its first year of operations. (Round intermediate calculations and final answers to two decimal places.)

Direct materials	$	13.00	per unit
Direct labor	$	14.00	per unit
Overhead costs for the year
Variable overhead	$	259,200	per year
Fixed overhead	$	330,000	per year
Units produced this year		28,800	units
Units sold this year		22,000	units
Ending finished goods inventory in units		6,800	units

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
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
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