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 $ 32 per unit Direct labor $ 22 per unit Variable overhead $ 12 per unit Fixed overhead $ 60,000 per year Variable selling and administrative expenses $ 2 per unit Fixed selling and administrative expenses $ 24,000 per year Compute total product cost per unit using absorption costing for the following production levels: (m) 2,400 units, (b) 3,000 units, and ( 4,000 units. Units produced 2,400 3,000 4,000 Product cost per unit using absorption costing Direct materials Direct labor Variable overhead Fixed overhead Total product cost per unit