Baxtell Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations: During the year, the company produced 30,050 units and sold 25,400 units. The selling price of the company's product is $81 per unit. 2. Assume that the company uses variable costing. a. Compute the unit product cost. b. Prepare an income statement for the year. (Do not leave any empty spaces; input a 0 wherever it is requireck)