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

Fixed selling and administrative expenses

$$33$ per unit

$$23$ per unit

$$14$ per unit

$$44,000$ per year

$$3$ per unit

$$25,000$ per year

Compute total product cost per unit using absorption costing for the following production levels: $($a$)2,000$ units, $($b$)2,200$ units, and $($c$)$

$4,400$ units.