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

$400$

$14,000$

$13,700$

$$15$

$$36$

$$9$

$$40$

$$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?