Barilgaon Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations: Variable costs per unit: Manufacturing: Direct materials Tk. 20 Direct labor Tk. 12 Variable manufacturing overhead Tk. 4 Variable selling and administrative expense Tk. 2 Fixed costs per year: Fixed manufacturing overhead Tk. 960,000 Fixed selling and administrative expenses Tk. 240,000 During its first year of operations, Barilgaon 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 year, Barilgaon produced 40,000 units and sold 65,000 units. The selling price of the company's product is $58 per unit. Required: Compute the company's break-even point in units sold and prepare an income statement for Year 1, Year 2, and Year 3 under variable and absorption costing