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

Direct materials	$	15	per unit
Direct labor	$	16	per unit
Overhead costs for the year
Variable overhead	$	80,000	per year
Fixed overhead	$	160,000	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 cost per unit using variable costing. Determine the cost of ending finished goods inventory using variable costing Determine the cost of goods sold using variable costing