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

Direct materials	$ 33	per unit
Direct labor	$ 23	per unit
Variable overhead	$ 14	per unit
Fixed overhead	$ 44,000	per year
Variable selling and administrative expenses	$ 3	per unit
Fixed selling and administrative expenses	$ 25,000	per year

Compute total product cost per unit using absorption costing for the following production levels: (a) 2,000 units, (b) 2,200 units, and (c) 4,400 units.

Units produced

Product cost per unit using absorption costing 2000 2200 4400

Direct Material

Direct labor

variable overhead

fixed overhead

Total product cost per unit

Looking for the following information.

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