Barnes Company reports the following for its product for its first year of operations. Direct materials Direct labor Variable overhead Pixed overhead Variable selling and administrative expenses Tixed selling and administrative expenses $ 33 per unit $ 23 per unit $ 10 per unit $ 78,000 per year $ 3 per unit $ 35,000 per year Compute total product cost per unit using absorption costing for the following production levels: (a) 3,000 units. (6) 3,900 units, and a 6,000 units. Units produced 3,900 Product cost per unit using absorption costing 3,000 8,000 Total product cost per unit