Haas Company manufactures and sells one product. The following information pertains to each of the companys first three years of operations: Variable costs per unit: Manufacturing: Direct materials $ $20$ Direct labor $ $12$ Variable manufacturing overhead $ $7$ Variable selling and administrative $ $3$ Fixed costs per year: Fixed manufacturing overhead $ $110,000$ Fixed selling and administrative expenses $ $50,000$ During its first year of operations, Haas produced $40,000$ units and sold $40,000$ units. During its second year of operations, it produced $55,000$ units and sold $30,000$ units. In its third year, Haas produced $20,000$ units and sold $45,000$ units. The selling price of the companys product is $$46$ per unit. 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 $3.$