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

Direct materials

Direct labor $$35$ per unit

Variable overhead $$30$ per unit

Fixed overhead $ $$10$ per unit

Variable selling and administrative expenses $$45,000$ per year

Fixed selling and administrative expenses $$423,000$ per unit

Compute total product cost per unit using absorption costing for the following production levels: $($a$)1,500$ units, $($b$)1,800$ units, and $($c$)3,000$ units.

$\backslash$table$[[$Product cost per unit using absorption costing,Units produced$],[1,500,1,800,3,000],[,,,],[,,,],[,,,],[,,,],[,$f$,,],[$Total product cost per unit,,,$]]$