Barnes Company reports the following for its product for its first year of operations. Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses $ 32 per unit $ 22 per unit $ 12 per unit $ 60,000 per year $ 2 per unit $ 24,000 per year Compute total product cost per unit using absorption costing for the following production levels: (a) 2,400 units, (b) 4,000 units. Units produced 2,400 3,000 4,000 Product cost per unit using absorption costing Direct materials Direct labor Fixed overhead Variable overhead Total product cost per unit