A manufacturing company that produces a single product has provided the following data concerning its most recent year of operations: Variable costs per unit: During the year, the company produced 7,300 units and sold 6,000 units. The selling price of the company's product is $200 per unit. Assume that the company uses variable costing: a. Computer the unit product cost. (3 points) b. Prepare an income statement for the year. ( 8 points)