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 $ $26$

Direct labor $ $18$

Variable manufacturing overhead $ $6$

Variable selling and administrative $ $3$

Fixed costs per year:

Fixed manufacturing overhead $ $390,000$

Fixed selling and administrative expenses $ $150,000$

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$$s product is $$62$ per unit.

Required:

$1.$ Compute the company$$s break$-$even point in unit sales.

$2.$ 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 $3.$

$3.$ 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 $3.$