Trio Company reports the following information for the current year, which is its first year of operations. Solution 1) Cost per unit. Particulars Amount($) Direct materials 15 Direct Labor 16 Variable overhead cost perunit (80000/20000) 4 Cost per unit 35 2) Cost of ending finished goods inventory Particulars Amount($) Finished goods units 6000 Cost per unit 35 Total finished goods cost 210000 3) Cost of Goods sold Particulars Amount($) Goods sold during the year 14000 Cost per unit 35 Cost of goods sold 490000.