Haas Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations:During its first year of operations, Haas produced $40,000$ units and sold $40,000$ units. During its second year of operations, it produced $55,000$ units and sold $30,000$ units. In its third year, Haas produced $20,000$ units and sold $45,000$ units. The selling price of the company's product is $$52$ per unit.

Required:

Compute the company's break$-$even point in unit sales.

Assume the company uses variable costing:

a$.$ Compute the unit product cost for Year $1,$ Year $2,$ and Year $3.$

b$.$ Prepare an income statement for Year $1,$ Year $2,$ and Year $3.$

Assume the company uses absorption costing:

a$.$ Compute the unit product cost for Year $1,$ Year $2,$ and Year $3.$

b$.$ Prepare an income statement for Year $1,$ Year $2,$ and Year $3.$

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