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 materials $ $20$

Direct labor $ $12$

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 first 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.

Required:

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

Assume the company uses variable costing:

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

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

Assume the company uses $absorption$ costing:

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

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