Haas Company manufactures and sells one product. The following information pertains to each of the company's first three years of

operations:

Variable cost per unit:

Manufacturing:

Direct materials $,$$$27$

Direct labour $$319$

Variable manufacturing overhead $ $ $

Variable selling and administrative $$2$

Fixed costs per year:

Fixed manufacturing overhead $$460,000$

Fixed selling and administrative expenses $$$240,000$

During its first year of operations, Haas produced $100,000$ units and sold $100,000$ units. During its second year of operations, it

produced $115,000$ units and sold $90,000$ units. In its third year, Haas produced $80,000$ units and sold $105,000$ units. The selling price

of the company's product is $$58$ per unit.

Assume the company uses absorption costing:

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

a$.$ Compute unit product costs for Year $1,$ Year $2,$ and Year $3.($Round your intermediate and final answers to $2$ decimal places.$)$

b$.$ Prepare an income statement for year $1,$ year $2,$ and year $3.($Round your intermediate calculations to $2$ decimal places.$)$