Problem 6A-5 (Algo) Super-Variable Costing, Variable Costing, and Absorption Costing Income Statements [LO6-2, LO6-6] Bracey Company manufactures and sells one product. The following information pertains to the company's first year of operations: The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Bracey produced 27,000 units and sold 24,700 units. The selling price of the company's product is $74 per unit. Compute the unit product cost for the year. Assume the company uses super-variable costing. Unit product cost Prepare an income statement for the year. Assume the company uses super-variable costing. Compute the unit product cost for the year. Assume the company uses a variable costing system that assigns $17.50 of direct labor cost to each unit produced. (Round your answer to 2 decimal places.) Unit product cost Prepare an income statement for the year. Assume the company uses a variable costing system that assigns $17.50 of direct labor cost to each unit produced. (Round your intermediate calculations to 2 decimal places.)