Inventory Valuation under Variable Costing

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

$\backslash$table$[[$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:

How many units are in ending inventory?

units

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

What is the value of ending inventory under variable costing?