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

Units produced

Units sold $($ $$300$ per unit$)$

Variable costs per unit:

Direct materials

Direct labor

Variable overhead

Fixed costs:

Fixed overhead per unit produced

Fixed selling and administrative

$300$

$15,000$

$12,700$

$$20$

$$60$

$$12$

$$30$

$$140,000$

Required:

How many units are in ending inventory?

$$,$ units

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

$$

What is the value of ending inventory under absorption costing?