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?
$

In most states, a licensee must provide a(n) of any existing agency relationships to all parties

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