Kelly Company manufactures and sells one product. The following Information pertains to each of the company's first two years of$6$pointsSkippedeBookPrintReferencesoperations:Variable cost per unit:Direct materialsFixed costs per year:Direct laborFixed manufacturing overheadFixed selling and administrative expenses$ $10\mathrm{.}50$$ $416,000$$ $465,000$$ $184,000$The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its firs year of operations, Kelly produced $52,000$ units and sold $41,500$ units. During its second year of operations, it produced $52,000$ units and sold $62,500$ units. The selling price of the company's product is $$43$ per unit.Required:$1.$ Assume the company uses super$-$variable costing:a$.$ Compute the unit product cost for Year $1$ and Year $2.$o$.$ Prepare an Income statement for Year $1$ and Year $2\mathrm{.}2.$ Assume the company uses a variable costing system that assigns $$8\mathrm{.}00$ of direct labor cost to each unit produced:a$.$ Compute the unit product cost for Year $1$ and Year $2.$o$.$ Prepare an income statement for Year $1$ and Year $2\mathrm{.}3.$ Reconcile the difference between the super$-$varlable costing and varlable costing net operating Incomes in Years $1$ and $2.$