Exercise 19-2 Computing unit and inventory costs under variable costing LO P1 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.) 7.00 per unit 8.00 per unit $ Direct materials Direct labor Overhead costs for the year Variable overhead Fixed overhead Units produced this year Units sold this year Ending finished goods inventory in units $ 3.00 per unit $ 210,000 per year 37,200 units 28,000 units 9,200 units 1. Compute the product cost per unit using variable costing. Cost per unit of finished goods Variable costing using: 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 Variable costing using: 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