Jamba Company makes ceramic mugs and has the following costs for 2010, 2011, and 2012:
Selling Price $8.00/mug
Variable production cost $2.20/mug
Variable selling cost $0.40/mug
Fixed Production cost $360,000/ year
Fixed selling and administrative cost $80,000/year
Production and sales in units for 2010-2012 are as follows:
Year Production Sales
2010 100,000 90,000
2011 120,000 110,000
2012 90,000 110,000
What are the variable costing inventory cost per unit be for 2010,2011, and 2012, respectively?