Barnes Company reports the following for its product for its first year of operations. Direct materials $ 31 per unit Direct labor $ 21 per unit Variable overhead $ 12 per unit Fixed overhead $ 54,000 per year Variable selling and administrative expenses $ 3 per unit Fixed selling and administrative expenses $ 33,000 per year The company sells its product for $120 per unit. Compute gross profit using absorption costing assuming the company (a) produces and sells 3,000 units and (b) produces 4,500 units and sells 3,000 units