The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Bracey produced 23,500 units and sold 21,900 units. The selling price of the company's product is $61 per unit. Required: 1. Assume the company uses super-variable costing a. Compute the unit product cost for the year. b. Prepare an income statement for the year. 2. Assume the company uses a variable costing system that assigns $14.00 of direct labor cost to each unit produced: a. Compute the unit product cost for the yea b. Prepare an income statement for the year. 3. Assume the company uses an absorption costing system that assigns $14.00 of direct labor cost and $15.70 of fixed manufacturing overhead cost to each unit produced a. Compute the unit product cost for the year b. Prepare an income statement for the year. 4a. Reconcile the difference between the super-variable costing and variable costing net operating incomes. 4b. Reconcile the difference between the super-variable costing and absorption costing net operating incomes. Complete this question by entering your answers in the tabs below. Compute the unit product cost for the year. Assume the company uses super-variable costing. Prepare an income statement for the year. Assume the company uses super-variable costing. Compute the unit product cost for the year. Assume the company uses a variable costing system that assigns $14.00 of direct labor cost to each unit produced. (Round your answer to 2 decimal places.) Unit product cost Prepare an income statement for the year. Assume the company uses a variable costing system that assigns $14.00 of direct labor cost to each unit produced. (Round your intermediate calculations to 2 decimal places.) Prepare an income statement for the year. Assume the company uses an absorption costing system that assigns $14.00 of direct labor cost and $15.70 of fixed manufacturing overhead cost to each unit produced. (Round your intermediate calculations to 2 decimal places.) Reconcile the difference between the super-variable costing and variable costing net operating incomes. Super-variable costing net operating income (loss) Variable costing net operating income (loss) Reconcile the difference between the super-variable costing and absorption costing net operating incomes