During its first year of operations, O'Donnell produced 100,000 units and sold 80,000 units. During its second year of operations, it produced 75,000 units and sold 90,000 units. In its third year, O'Donnell produced 80,000 units and sold 75,000 units. The selling price of the company's product is $70 per unit.

Assume the company uses variable costing and a FIFO inventory flow assumption (FIFO means first-in first-out. In other words, it assumes that the oldest units in inventory are sold first):

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