Dattilio Corporation manufactures and sells one product. The following information pertains to the companys first year of operations: Variable cost per unit: Direct materials $ 88 Fixed costs per year: Direct labor $ 1,317,900 Fixed manufacturing overhead $ 2,349,300 Fixed selling and administrative expenses $ 1,824,900

The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 57,300 units and sold 55,300 units. The companys only product is sold for $254 per unit.

Required:

1. Assume the company uses super-variable costing. Compute the unit product cost for the year.
2. Assume the company uses super-variable costing. Prepare an income statement for the year.