Problem 6-19B Variable and Absorption Costing Unit Product Costs and Income Statements [LO6-1. LO6-2] Vi Direct materials S 22 S14 Fixed Fixed selling and $270,000 $210,000 During its first year of operations Roberts produced 60,000 units and sold 60,000 units During its second year of operations it produced 75,000 units and sold 50,000 units. In its third year, Roberts produced 40,000 units and sold 65,000 units The selling price of the company's product is $52 per unit 2. Assume the company uses variable costing Unit t cost