Problem 6-18 Variable and Absorption Costing Unit Product Costs and Income Statements [LO6-1, LO6-2] Haas Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations: Variable costs per unit: Manufacturing Direct materials S22 Direct labor Variable manufacturing overhead Variable selling and administrative $5 $3 Fixed costs per year: Fixed manufacturing overheacd Fixed selling and administrative expenses $270,000 $210,000 During its first year of operations, Haas produced 60,000 units and sold 60,000 units. During its year of operations, it produced 75,000 units and sold 50,000 units. In its third year, Haas produced 40,000 units and sold 65,000 units. The selling price of the company's product is $52 per unit. second Required 1. Compute the company's break-even point in units sold Break-even unit sales 60,000 units 2. Assume the company uses variable costing: a. Compute the unit product cost for year 1, year 2, and year 3 Year 1 Year 2 Year 3 Unit product cost $ 41 S 41