Kelly Company manufactures and sells one product. The following information pertains to each of the company$$s first two years of operations: Variable cost per unit: Direct materials $ $16\mathrm{.}50$ Fixed costs per year: Direct labor $ $882,000$ Fixed manufacturing overhead $ $547,500$ Fixed selling and administrative expenses $ $206,000$ The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Kelly produced $63,000$ units and sold $49,750$ units. During its second year of operations, it produced $63,000$ units and sold $76,250$ units. The selling price of the company$$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\mathrm{.}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 variable costing net operating incomes in Years $1$ and $2.$