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Baxtell Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations: During the year, the company produced 32,650 units and sold 27,100 units. The selling price of the company's product is $89 per unit. Required: 1. Assume that the company uses absorption costing. Required: a. Compute the unit product cost. b. Prepare an income statement for the year. (Do not leave any empty spaces; input a 0 wherever it is required.) b. Prepare an income statement for the year. (Do not leave any empty spaces; input a 0 wherever it is required.)