Kelly Company manufactures and sells one product. The following information pertains to each of the company's first two years of operations: The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its firs year of operations, Kelly produced 63,000 units and sold 49.750 units. During its second year of operations, it produced 63.000 units and sold 76,250 units. The selling price of the company's product is $55 per unit. Required: 1. Assume the company uses super-variable costing: a. Compute the unit product cost for Year 1 and Year 2. b. Prepare an income statement for Year 1 and Year 2. 2. Assume the company uses a variable costing system that assigns $14.00 of direct labor cost to each unit produced: a. Compute the unit product cost for Year 1 and Year 2. b. Prepare an income statement for Year 1 and Year 2 3. Reconcile the difference between the super-variable costing and vatiable costing net operating incomes in Years 1 and 2. Complete this question by entering your answers in the tabs below. Compute the unit product cost for Year 1 and Year 2. Assume the company uses super-variable costing. (Round your answers to 2 decimal places:? Prepare an income statement for Year 1 and Year 2. Assume the company uses super-variable costing. (Round your intermediate calculations to 2 decimal places.) Complete this question by entering your answers in the tabs below. Compute the unit product cost for Year 1 and Year 2. Assume the company uses a variable costing system that assigns $14.00 of direct labor cost to each unit produced. (Round your answers to 2 decimal places.) Prepare an income statement for Year 1 and Year 2. Assume the company uses a variable costing system that assigns $14.00 of direct labor cost to each unit produced. (Round your intermediate calculations to 2 decimal places.) Reconcile the difference between the super-variable costing and variable costing net operating incomes in Years 1 ar (Round your intermediate calculations to 2 decimal places.)