Barnes Co. reports the following for its product for its first year of operations. Compute total product cost per unit using absorption costing for the following production levels: 

(a) 2,000 units

(b) 2,400 units

(c) 3,000 units.

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Direct materials....... Direct labor.... Variable overhead...... $35 per unit $25 per unit $10 per unit Fixed overhead... Variable selling and administrative expenses... Fixed selling and administrative expenses..... $48,000 per year $3 per unit $20,000 per year