$13 Variable cost per unit: Direct materials Fixed costs per year: Direct labor Fixed manufacturing overhead Fixed selling and administrative expenses $750,000 $420,000 $110,000 The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Lyons produced 60,000 units and sold 52,000 units. The selling price of the company's product is $40 per unit. Required: 1. Assume the company uses super-variable costing: b. Compute the unit product cost for the year. c. Prepare an income statement for the year. 4. Assume the company uses a variable costing system that assigns $12.50 of direct labor cost to each unit produced: e. Compute the unit product cost for the year. f. Prepare an income statement for the year