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 $ 34 per unit $ 24 per unit $12 per unit $ 72,000 per year $ 2 per unit $ 36,000 per year Exercise 19-4 (Algo) Computing cost per unit at different production levels LO P1, P2 Compute total product cost per unit using absorption costing for the following production levels: (a) 3,000 units, (b) 3,600 units, and (c) 6,000 units. Answer is not complete. Units produced Product cost per unit using absorption costing 3,000 3,600 6,000 Direct materials Direct labor Variable overhead Total product cost per unit