Exercise 6A-2 Super Variable Costing and Variable Costing Unit Product Costs and Income Statements ILO6-2, LO6-6) Lyons Company manufactures and sells one product The following information pertains to the company's first year of Faed costs per year The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Lyons produced 74.000 units and sold 65.200 units. The selling price of the company's product is $46 per Required Assume the company uses super-variable costing: Compute the unit product cost for the year. (Round your answer to 2 decimal places.) Prepare an income statement for the year. Assume the company uses a variable costing system that assigns $14.50 of direct labor cost to each unit produced Compute the unit product cost for the year. (Round your answer to 2 decimal places.)