Variable cost per unit: Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses AAAAAAAAAAA 2251 24 20 $440,000 $200,000 During its first year of operations, Haas produced 40,000 units and sold 40,000 units. During its second year of operations, it produced 55,000 units and sold 30,000 units. In its third year, Haas produced 20,000 units and sold 45,000 units. The selling price of the company's product is $66 per unit. Required: 1. Compute the company's break-even point in units sold. Break-even unit sales units 2. Assume the company uses variable costing: a. Compute unit product costs for Year 1, Year 2, and Year 3. Year 1 Year 2 Year 3 Unit product cost b. Prepare an income statement for year 1, year 2, and year 3. Variable expenses: Total variable expenses Fixed expenses: Total fixed expenses: Net operating income (loss) Haas Company Variable Costing Income Statement GA Year 1 Year 2 Year 3 0 0 0 0 0 0 0 0 0 0 $ 0 3. Assume the company uses absorption costing: a. Compute unit product costs for Year 1, Year 2, and Year 3. (Round your intermediate and final answers to 2 decimal places.) Year 1 Year 2 Year 3 Unit product cost b. Prepare an income statement for year 1, year 2, and year 3. (Round your intermediate calculations to 2 decimal places.) Haas Company Absorption Costing Income Statement Net operating income (loss) Year 1 0 Year 2 Year 3 0 0 EA $ 0 $ 0 $ 0