Inventory Valuation under Absorption Costing

During the most recent year, Judson Company had the following data associated with the product it makes:

Units in beginning inventory	300
Units produced	14,200
Units sold ($300 per unit)	12,700
Variable costs per unit:
Direct materials	$20
Direct labor	$60
Variable overhead	$13
Fixed costs:
Fixed overhead per unit produced	$30
Fixed selling and administrative	$140,000

Required:

1. How many units are in ending inventory? ( ) units

2. Using absorption costing, calculate the per-unit product cost. $ ( )per unit

3. What is the value of ending inventory under absorption costing? $( )