Roberts 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 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. Assume the company uses variable costing:

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

$\backslash$table$[[,$Year $1,,,,],[$Unit product cost,$$,$$$,46,$$$,46]]$

b$.$ Prepare an income statement for year $1,$ year $2,$ and year $3.$

$\backslash$table$[[$Roberts Company$],[$Variable Costing Income Statement$],[,$Year $1,$Year $2,$Year $3],[$Sales$,$$$3,360,000,$$$2,800,000,$$$3,640,000],[$Variable expenses:$],[$Variable cost of goods sold$],[$Fixed selling and administrative,,,$]]$ s$.$ Assume the company uses absorption cost$$ng:

a$.$ Compute the unit product cost for year $1,$ year $2,$ and year $3.($Round your intermediate and final answers to $2$ decimal places.$)$

$\backslash$table$[[,$Year $1,$Year $2,$Year $3],[$Unit product cost,,,$]]$

b$.$ Prepare an income statement for year $1,$ year $2,$ and year $3.($Round your intermediate calculations to $2$ decimal places.$)$

$\backslash$table$[[$Roberts Company$],[$Absorption Costing Income Statement$],[,$Year $1,$Year $2,$Year $3],[>,,,],[$Y$,,,],[$P$,0,0,(],[,,,],[$Net operating income $($loss$),$$$,$$$,$$$]]$ b$.$ Prepare an income statement for year $1,$ year $2,$ and year $3.$ Assume the company uses variable costing:

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

$\backslash$table$[[,$Year $1,,,,],[$Unit product cost,$$,$$$,46,$$$,46]]$

b$.$ Prepare an income statement for year $1,$ year $2,$ and year $3.$

$\backslash$table$[[$Roberts Company$],[$Variable Costing Income Statement$],[,$Year $1,$Year $2,$Year $3],[$Sales$,$$$3,360,000,$$$2,800,000,$$$3,640,000],[$Variable expenses:$],[$Variable cost of goods sold$],[$Fixed selling and administrative,,,$]]$