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Required information

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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

$$34$ per unit

$$24$ per unit

$$12$ per unit

Fixed selling and administrative expenses

$$54,000$ per year

$$2$ per unit

$$26,000$ per year

Compute total product cost per unit using absorption costing for the following production levels: $($a$)3,000$ units, $($b$)3,600$ units, and $($c$)4,500$ units.

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