Barnes Company reports the following for its product for its first year of operations.

Direct materials $ $36$ per unit

Direct labor $ $26$ per unit

Variable overhead $ $12$ per unit

Fixed overhead $ $54,000$ per year

Variable selling and administrative expenses $ $2$ per unit

Fixed selling and administrative expenses $ $21,000$ per year

Compute total product cost per unit using absorption costing for the following production levels:

$($a$)2,000$ units,

$($b$)2,700$ units, and

$($c$)3,000$ units.Compute total product cost per unit using absorption costing for the following production levels:

$($a$)2,000$ units,

$($b$)2,700$ units, and

$($c$)3,000$ units.

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