Bracey Company manufactures and sells one product. The following information pertains to the company's first year of operations: The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its firz year of operations, Bracey produced 26,000 units and sold 23,900 units. The selling price of the company's product is $70 per unit. Reconcile the difference between the super-varlable costing and absorption costing net operating incomes. \begin{tabular}{|l|l|} \hline Super-variable costing net operating income (loss) \\ \hline & Absorption costing net operating income (loss) \\ \hline \end{tabular} Reconcile the difference between the super-varlable costing and varlable costing net operating Incomes. Prepare an Income statement for the year. Assume the company uses an absorption costing system that assigns $16.50 of direct labor cost and $16.20 of fixed manufacturing overhead cost to each unit produced. (Round your Intermedlate calculations to 2 decimal places.) Compute the unit product cost for the year. Assume the company uses an absorption costing system that assigns $16.50 of direct labor cost and $16.20 of fixed manufacturing overhead cost to each unit produced. (Round your answer to 2 decimal places.) Bracey Company manufactures and sells one product. The following information pertains to the company's first year of operations: The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its firz year of operations, Bracey produced 26,000 units and sold 23,900 units. The selling price of the company's product is $70 per unit. Reconcile the difference between the super-varlable costing and absorption costing net operating incomes. \begin{tabular}{|l|l|} \hline Super-variable costing net operating income (loss) \\ \hline & Absorption costing net operating income (loss) \\ \hline \end{tabular} Reconcile the difference between the super-varlable costing and varlable costing net operating Incomes. Prepare an Income statement for the year. Assume the company uses an absorption costing system that assigns $16.50 of direct labor cost and $16.20 of fixed manufacturing overhead cost to each unit produced. (Round your Intermedlate calculations to 2 decimal places.) Compute the unit product cost for the year. Assume the company uses an absorption costing system that assigns $16.50 of direct labor cost and $16.20 of fixed manufacturing overhead cost to each unit produced. (Round your answer to 2 decimal places.)