Barnes Company reports the following for its product for its first year of operations. Direct materials $ 32 per unit Direct labor $ 22 per unit Variable overhead $ 14 per unit Fixed overhead $ 72,000 per year Variable selling and administrative expenses $ 2 per unit Fixed selling and administrative expenses $ 34, 000 per year Compute total product cost per unit using absorption costing for the following production levels: (a) 2,400 units, (b) 3,000 units, and (c) 3,600 units. Units produced Product cost per unit using absorption costing 2,400 3,000 3,600 Direct materials $ 32 $ 32 $ 32 Direct labor 22 22 22 Variable overhead 14 14 14 Fixed overhead Total product cost per unit