None of the answers that I got are correct. Please help

! Required information [The following information applies to the questions displayed below.) 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 $ 37 per unit $ 27 per unit $ 12 per unit $ 54,000 per year $ 2 per unit $ 39,000 per year Compute total product cost per unit using absorption costing for the following production levels: (a) 2,000 units, (b) 2,700 units, and (C) 3,000 units. Product cost per unit using absorption costing Direct materials Direct labor $ Units produced 2,000 2,700 74,000 $ 99,900 $ 54,000 72,9001 24,000 32,400 54,000 54,000 3,000 111,000 81,000 36,000 54,000 Variable overhead Fixed overhead Total product cost per unit $ 206,000 $ 259,200 $ 282,000 his 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 $ 37 per unit $ 27 per unit $ 12 per unit $ 54,000 per year $ 2 per unit $ 39,000 per year The company sells its product for $160 per unit. Compute contribution margin using variable costing assuming the company (a) produces and sells 2,000 units and (b) produces 2,700 units and sells 2,000 units. * Answer is complete but not entirely correct. (b) 2,700 Units (a) 2,000 Units Produced Contribution using variable costing Produced and 2,000 and 2,000 Units Sold Units Sold Sales $ 320,000 320,000 Variable expenses Direct materials x 74,000 X 74,000 Direct labor x 54,000 X 54,000 Variable overhead x 24,000 X 24,000 Contribution margin $ 168,000 X 168,000