BIA Enterprises manufactures and sells one product. The following information pertains to each company's first two years of operations: During its first year of operations, Hartmann produced 50,000 units and sold 40,000 units. During its second year of operations, it produced 40,000 and sold 50,000 units. The selling price of the company's product is $100 per unit. Assume the company uses Variable Costing Compute the unit product cost for Year 1 and Year 2. Prepare an income statement for Year 1 and Year 2 using Variable Costing. Assume the company uses Absorption Costing. Compute the unit product cost for Year 1 and Year 2. Prepare an income statement for Year 1 and Year 2 using Absorption Costing