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 first year of operations, Bracey produced $23,500$ units and sold $21,900$ units. The selling price of the company's product is $$61$ per unit.

Required:

Assume the company uses super$-$variable costing:

a$.$ Compute the unit product cost for the year.

b$.$ Prepare an income statement for the year.

$2$ Assume the company uses a variable costing system that assigns $$14\mathrm{.}00$ of direct labor cost to each unit produced:

a$.$ Compute the unit product cost for the year.

b$.$ Prepare an income statement for the year.

Assume the company uses an absorption costing system that assigns $$14\mathrm{.}00$ of direct labor cost and $$15\mathrm{.}70$ of fixed manufacturing overhead cost to each unit produced:

a$.$ Compute the unit product cost for the year.

b$.$ Prepare an income statement for the year.

a$.$ Reconcile the difference between the super$-$variable costing and variable costing net operating incomes.

b$.$ Reconcile the difference between the super$-$variable costing and absorption costing net operating incomes.

Complete this question by entering your answers in the tabs below.

Required $1A$

Required $1$B

Required $2A$

Required $2$B

Required $3A$

Required $3$B

Required $4A$

Required $4$B

Prepare an income statement for the year. Assume the company uses super$-$variable costing. Please show all equations used to get the answer! Thank you

$\backslash$table$[[$Bracey Company,$],[$Super$-$Variable Costing Income Statement,,$],[,,],[,,]]$