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

$\backslash$table$[[$Variable costs per unit:,,$],[$Manufacturing:$,,],[,$ Direct materials,$$,22],[$Direct labor,$$,14],[,$ Variable manufacturing overhead,$$,5],[$Variable selling and administrative,$$,3],[$expenses$,,],[$Fixed costs per year:,$$270,000,],[$Fixed manufacturing overhead,$$210,000,]]$

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 $$52$ per unit.

Required:

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

Break$-$even unit sales

units

Assume the company uses variable costing:

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

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

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 $3],[$Variable expenses:$],[],[,,,],[,,,],[$Total variable expenses$],[,,,],[$Fixed expenses:$],[,,,],[,,,],[\backslash$table$[[$Total fixed expenses$]]],[$Net operating income $($loss$),,,]]$

Assume the company uses absorption costing:

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 $3],[,,,],[,,,],[,,,],[,,,],[$Net operating income $($loss$),,,]]$