Guillaume Corporation manufactures and sells one product. The following information pertains to the company's first year of operations:

Variable cost per unit:

Direct materials

$$97$

Fixed costs per year:

Direct labor

Fixed manufacturing overhead

$$1,288,000$ $$3,312,000$ $$1,271,000$

Fixed selling and administrative expenses

$$1,271,000$

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 $46,000$ units and sold $41,000$ units. The company's only product is sold for $$260$ per unit.

Required:

a$.$ Assume the company uses super$-$variable costing. Compute the unit product cost for the year and prepare an income statement for the year.

b$.$ Assume that the company uses a variable costing system that assigns $$28$ of direct labor cost to each unit that is produced. Compute the unit product cost for the year and prepare an income statement for the year.