Inventory Valuation under Variable 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	15,000
Units sold ($300 per unit)	12,700
Variable costs per unit:
Direct materials	$20
Direct labor	$60
Variable overhead	$12
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 variable costing, calculate the per-unit product cost.

$

3. What is the value of ending inventory under variable costing?

$