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 $ 30 Direct labor $ 22 Variable manufacturing overhead $ 6 Variable selling and administrative 2 Fixed costs per year: 540,000 Fixed manufacturing overhead 240,000 Fixed selling and administrative expenses $ 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 $73 per unit. Required: 1. Compute the company's break-even point in units sold. Break-even unit sales units 2. Assume the company uses variable costing: a. Compute the unit product cost for year 1, year 2, and year 3. Unit product cost Year 1 Year 2 Year 3 b. Prepare an income statement for year 1, year 2, and year 3. Variable expenses: Roberts Company Variable Costing Income Statement Year 1 Year 2 Year 3 Total variable expenses 0 0 0 0 0 Fixed expenses: Total fixed expenses 0 0 0 Net operating income (loss) $ 0 0 $ 0