no need for solution steps. just provide the answers pleas:

Baxtell Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations: During the year, the company produced 31, 250 units and sold 26, 500 units. The selling price of the company's product is $94 per unit Required: 1. Assume that the company uses absorption costing: a. Compute the unit product cost. (omit the "$"sign in your response.) Unit product cost $ _____ b. Prepare an income statement for the year. (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)