Units in beginning inventory 300 Units produced 16,000 Units sold ($300 per unit) 12,700 Variable costs per unit: Direct materials Direct labor Variable overhead Fixed costs: Fixed overhead per unit produced Fixed selling and administrative Required: 1. How many units are in ending inventory? units $20 $60 $13 $30 $140,000 2. Using variable costing, calculate the per-unit product cost. per unit 3. What is the value of ending inventory under variable costing