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 $ $27$

Direct labor $ $14$

Variable manufacturing overhead $ $6$

Variable selling and administrative $ $1$

Fixed costs per year:

Fixed manufacturing overhead $ $510,000$

Fixed selling and administrative expenses $ $210,000$

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$$s product is $$60$ 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 $3.$