Haas Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations:Variable costs per unit:Manufacturing:Direct materialsDirect laborVariable manufacturingoverheadVariable selling and administrativeFixed costs per year:Fixed manufacturing overheadFixed selling and administrative expenses$ $20$$$12$$$4$$$2$$ $960,000$$ $240,000.$

During its first year of operations, Haas produced $60,000$ units and sold $60,000$ units. During its second year of operations, it produced $75,000$ units and sold $50,000$ units. In its third year, Haas produced $40,000$ units and sold $65,000$ units. The selling price of the company's product is $$58$ per unit.ncesRequired:$1.$ Compute the company's break$-$even point in unit sales$\mathrm{.}2.$ 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 $3\mathrm{.}3.$ 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 $3.$