Haas Company manufactures and sells one product. The following information pertains to each of the company's rst three years of operations: Variable cost per unit: Manufacturing: Direct materials $ 20 Direct labour $ 12 Variable manufacturing overhead $ 3 Variable selling and administrative $ 1 Fixed costs per year: Fixed manufacturing overhead $390,000 Fixed selling and administrative expenses $210,000 During its rst year of operations, Haas produced 50,000 units and sold 50,000 units. During its second year of operations, it produced 65,000 units and sold 40,000 units. In its third year, Haas produced 30,000 units and sold 55,000 units. The selling price of the company's product is $48 per unit. Requed: 1. Compute the company's breakeven point in units sold. 2. Assume the company uses variable costing: a. Compute unit product costs for Year 1, Year 2, and Year 3. b. Prepare an income statement for year 1, year 2, and year 3. Haas Company Variable Costing Income Statement Year 1 Year 2 Year 3 Variable expenses: 0 0 0 Total variable expenses 0 O 0 Fixed expenses: 0 0 0 Total fixed expenses: 0 $ 0 $ o $ Net operating income (loss) 3. Assume the company uses absorption costing: a. Compute unit product costs for Year 1, Year 2, and Year 3. (Round your intermediate and final answers to 2 decimal places.) Year 1 Year 2 Year 3 Unit product costb. Prepare an income statement for year 1, year 2, and year 3. (Round your intermediate calculations to 2 decimal places.) Net operating income (loss) ___