EXERCISE 5A-1 Super-Variable Costing Income Statement [LO 5-6 Zola Company manufactures and sells one product. The following information pertains to the company's first year of operations: Varlable cost per unit: $18 Flxed costs per year Direct labor Fixed manufacturing overheacd Flxed selling and administrative expenses $200,000 $250,000 $80,000 The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Zola produced 25,000 units and sold 20,000 units. The selling price of the company's product is $50 per unit. Required 1. Assume the company uses super-variable costing: a. Compute the unit product cost for the year. b. Prepare an income statement for the year