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 $40,000$ units and sold $40,000$ units.

During its second year of operations it produced $55,000$ units and sold $30,000$ units. In

its third year, Roberts produced $20,000$ units and sold $45,000$ units. The selling price of

the company's product is $$46$ per unit.

Required:

$1.$ Compute the company$$s break$-$even point in units sold.

$2.$ Assume the company uses variable costing:

a$.$

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

b$.$

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

$3.$ 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.$)$

b$.$

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