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	$ 35	per unit
Direct labor	$ 25	per unit
Variable overhead	$ 11	per unit
Fixed overhead	$ 80,000	per year
Variable selling and administrative expenses	$ 2	per unit
Fixed selling and administrative expenses	$ 37,000	per year

Compute total product cost per unit using absorption costing for the following production levels: (a) 4,000 units, (b) 5,000 units, and (c) 8,000 units.