[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 $ 31 per unit Direct labor $ 21 per unit Variable overhead $ 12 per unit Fixed overhead $ 54,000 per year Variable selling and administrative expenses $ 3 per unit Fixed selling and administrative expenses $ 33,000 per year Compute total product cost per unit using absorption costing for the following production levels: (a) 3,000 units, (b) 4,500 units, and (c) 5,400 units