O'Brien Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations: During its first year of operations, O'Brien produced 97,000 units and sold 76,000 units. During its second year of operations, it produced 84,000 units and sold 100,000 units. In its third year, O'Brien produced 88,000 units and sold 83,000 units. The selling price of the company's product is $80 per unit. 3. Assume the company uses absorption costing and a FIFO inventory flow assumption (FIFO means first-in first-out. In other words, assumes that the oldest units in inventory are sold first): a. Compute the unit product cost for Year 1, Year 2, and Year 3. Prepare an income statement for Year 1, Year 2, and Year 3. Complete this question by entering your answers in the tabs below. Compute the unit product cost for Year 1 , Year 2 , and Year 3. (Round your intermediate calculations and final answers to 2 decimal places.)