Roberts 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 $28 $20 Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses $210,000 $150,000 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 $61 per unit. Required 1. Compute the company's break-even point in units sold Answer is complete and correct. -even un 60,000units ales 2. Assume the company uses variable costing a. Compute the unit product cost for year 1, year 2, and year 3 Answer is not complete Year 1 Year 2 Year 3 Unit product cost b. Prepare an income statement for year 1, year 2, and year 3 Answer is complete and correct. Roberts Company Variable Costing Income Statement Year 1 Year 2 Year 3 $3,660,000 $ 3,050,000 3,965,000 Variable expenses Variable cost of goods sold 3,120,000 2,600,000 3,380,0 Variable selling and administrative expenses Total variable expenses Contribution margin Fixed expenses 180,000 150,000195,000 3,575,000 390,000 3,300,000 360,000 2,750,000 300,000 210,000210,000210,000 Fixed selling and administrative expenses > | 150.000 150,000 150,000 360,000 0 (60,000 30,000 Fixed manufacturing overhead 360,000 360,000 Total fixed expenses Net operating income (loss)