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 $ 20.00 Fixed costs per year: Direct labor $ 1,225,000 Fixed manufacturing overhead $ 600,000 Fixed selling and administrative expenses $ 220,000 The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Kelly produced 70,000 units and sold 55,000 units. During its second year of operations, it produced 70,000 units and sold 85,000 units. The selling price of the company's product is $62 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 $1750 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. Complete this question by entering your answers in the tabs below. Req 1A Reg 1B Reg 2A Reg 28 Req3 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.) Unit Product