i need the cogs for year 2 and year 3. please explain

Required information [The following information applies to the questions displayed below] O'Brien Company manufactures and sells one product. The following information pertains to each of the company's three years of operations: During its first year of operations, O'Brien produced 94,000 units and sold 74,000 units. During its second year of operations, it produced 81,000 units and sold 96,000 units. In its third year, O'Brien produced 82,000 units and sold 77,000 units. The selling price of the company's product is $75 per unit. 3. Assume the company uses absorption costing and a FIFO inventory flow assumption (FIFO means first-in first-out. In other assumes that the oldest units in inventory are sold first): a. Compute the unit product cost for Year 1, Year 2, and Year 3. b. Prepare an income statement for Year 1, Year 2, and Year 3. Prepare an income statement for Year 1, Year 2, and Year 3. (Round your intermediate caiculations to 2 decimal places.)