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Accounting

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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
$35 per unit
$25 per unit
$13 per unit
Variable selling and administrative expenses
$54,000 per year
Fixed selling and administrative expenses
$2 per unit
$27,000 per year
Compute total product cost per unit using absorption costing for the following production levels: (a)2,700 units, (b)3,000 units, and (c)
5,400 units.
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