Required information {The following information appiies to the questions dispiayeo' below. } Barnes Company reports the following for its product for its first year of operations. Direct materials 3} 34 per unit: Direct labor 3; 24 per unit: Variable overhead 3} 12 per unit Fixed overhead 3. 54,606 per year Variable selling and administrative expenses $ 2 per unit: Fixed selling and administrative expenses $ 26,896 per year Compute total product cost per unit using absorption costing for the following production levels: (3)1000 units, [bl 3,600 units, and {c} 4,500 units. 8 Answer is complete but not entirely correct. Direct materials 0 $ 102,000 9 s 122.400 9 $ 153,000 9 Direct labor 0 H.000 9 26.400 9 100.000 9 Variable overhead 9 36.000 9 43,200 9 54.000 9 Fixed overhead 0 54,000 9 54,000 a: 54,000 9 254,000 9 306,000 9 359,000 9 Total product cost per unit 38 a