Problem $8-17$ Variable and Absorption Costing Unit Product Costs and Income Statements $[$LO$1,$ LO$2,$ LO$3,$ LO$4]$Haas Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations: During its first year of operations, Haas produced $60,000$ units and sold $60,000$ units. During its second year of operations, it produced $75,000$ units and sold $50,000$ units. In its third yeat, Haas produced $40,000$ units and sold $65,000$ units. The selling price of the company's product is $\backslash (\backslash$$ $52\backslash )$ per unit. Required: $1.$ Compute the company's break$-$even point in units sold. $/$r$/$n Required: $1.$ Compute the company's break$-$even point in units sold. $2.$ Assume the company uses variable costing: a$.$ Compute unit product costs for Year $1,$ Year $2,$ and Year $3./$r$/$n b$.$ Prepare an income statement for year $1,$ year $2,$ and year $3./$r$/$n b$.$ Prepare an income statement for year $1,$ year $2,$ and year $3.($Round your intermediate calculations to $2$ decimal places.$)$