Haas Company manufactures and sells one product. The following information pertains to each of the companys first three years of operations: Variable cost per unit: Manufacturing: Direct materials $ 20 Direct labour $ 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. Required: 1. Compute the companys 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.)