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 $ $22$

Direct labour $ $14$

Variable manufacturing overhead $ $5$

Variable selling and administrative $ $3$

Fixed costs per year:

Fixed manufacturing overhead $ $270,000$

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$$s product is $$52$ per unit.

Required:

$1.$ Compute the company$$s break$-$even point in units sold.

$2.$ Assume the company uses variable costing:

a$.$ Compute unit product costs 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 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.$)$

$4.$ This part of the question is not part of your Connect assignment.