Question # 4 Haas Company manufactures and sells one product . The following information pertains to each of the company's first three years of operations ." Variable costs per unit . Manufacturing :` Direct materials 2.5 Direct Labor* 12 Variable manufacturing overhead Variable selling and administrative Fixed costs Per Year !` Fixed manufacturing overhead 5 480, OOD Fixed selling and administrative EXPENSES 5 360, 000 During its first year of operations , Haas 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 , Haas produced 40, 000 units and sold 65, 000 units . The selling price of the company's product is $57 per unit.Haas Company Variable Costing Income Statement Year 1 Year 2 Year 3 Net operating income (loss)