2 Problem 8-17 Variable and Absorption Costing Unit Product Costs and Income Statements (L01, LO2, LO3, L04) Haas Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations: poed Variable cost per unit: Manufacturing Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Tixed costs per yeart Tixed manufacturing overhead Tixed selling and administrative expenses $ $ $ Book $240,000 $180,000 During its first year of operations, Haas produced 60,000 units and sold 60,000 units. During its second year of operations, it produced 75.000 units and sold 50,000 units. In its third yout, Haos produced 40,000 units and sold 65,000 units. The selling price of the company's product is $52 per unit. Required: 1. Compute the company's break-even point in units sold, . aw 1