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 $60,000$ 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 $$60$ 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 $3.$

Complete this question by entering your answers in the tabs below.

Required $2A$

Required $2$B

Required $3$A

Required $3$B

Prepare an income statement for Year $1,$ Year $2,$ and Year $3.$ Assume the company uses absorption costing.

Note: Round your intermediate calculations to $2$ decimal places.

$\backslash$table$[[$Haas Company$],[$Absorption Costing Income Statement$],[,$Year $1,$Year $2,$Year $3],[$Sales$,$$$3,600,000,$$$3,000,000,$$$3,900,000$