! 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 $ 34 per unit Direct labor $ 24 per unit Variable overhead $ 16 per unit Fixed overhead $ 70,000 per year Variable selling and administrative expenses $ per unit Fixed selling and administrative expenses $31.000 per year Compute total product cost per unit using absorption costing for the following production levels: (2,500 units. (6) 3,500 units, and a 5,000 units Units produced 2,500 3.600 Product cost per unit using absorption costing 5,000 Total product cost per unit