The company does not have any variabie manufacturing overhead costs or variable selling and administrative expenses. During its first yeat of operations, the company produced 46,000 units and sold 44,000 units. The company's only product is sold for $235 per unit Required: a. Assume the company uses super-variable costing. Compute the unit product cost for the year and prepare an income statement for the year. b. Assume that the company uses a variable costing system that assigns 514 of direct labor cost to each unit that is produced. Compute the unit product cost for the year and prepare an income statement for the year: c. Assume that the company uses an absorption costing system that assigns $14 of direct labor cost and $56 of fixed manufacturing overhead to each unit that is produced. Compute the unit product cost for the year and prepare an income statement for the year. d. Prepare a reconciliation that explains the difference between the super-variable costing and variable costing net incomes. e. Prepare a reconcillation that explains the difference between the super-variable costing andabsorption costing net incomes