8ts per unit: uring: materials labor le manufacturing overhead selling and administrative $ per year : ufacturing overhead Iling and administrative expenses $ 28 $ 12 $2. $ 960,900 $ 240,000 styear of operations, Haas produced 60,000 units and sold 60,000 units. During its second year of ope 3,000 units and sold 50,000 units. In its third year, Haas produced 40,000 units and sold 65,000 units. T j's product is $58 per unit. he company's break-even point in unit sales. The company uses variable costing: the unit product cost for year 1, year 2, and year 3. in income statement for year 1, year 2, and year 3. te company uses absorption costing the unit product cost for year 1. year 2, and year 3. En income statement for year 1, year 2, and year 3