Roberts Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations:

$\backslash$table$[[\{$

$\backslash$table$[[$Variable costs per unit:$],[$Manufacturing:$]]\}],[],[$Direct labor,$$,25],[$Variable manufacturing avorband,$$,16],[\backslash$table$[[$Varlable manufacturing overhead$],[$Variable selling and adminictrative$]],$$$,5],[\backslash$table$[[$Fixed costs per year:$]],$$$,2],[$Fixed manufacturing overhead,,$0,000],[$Fixed selling and administrative expenses,$$,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 $$56$ per unit.

Required:

Compute the company's break$-$even point in units sold.

$60,000$ unitsRoberts Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations:

$\backslash$table$[[\backslash$table$[[$Variable costs per unit:$],[$Manufacturing:$]]],[$Direct materials,$25],[$Direct labor,$16],[$Variable manufacturing overhead,$5],[\backslash$table$[[$Variable selling and administrative$],[$Fixed costs per year:$]],$$

Assume the company uses variable costing:

a$.$ Compute the unit product cost for year $1,$ year $2,$ and year $3.$

$\backslash$table$[[,,,,,$Year $3],[$Unit product cost,$$,46,$$$,46,$$