need #1 and #3

Inventory Valuation under vanable Costing During the most recent year, Judson Company had the following data associated with the product it makes: 300 15,000 12,700 $20 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 $60 $12 $30 $140,000 Required: 1. How many units are in ending inventory? 3,300 X units 2. Using variable costing, calculate the per-unit product cost. 92 3. What is the value of ending inventory under variable costing? 303,600