- $3 per unit variable: $248,000 fixed each year. The company's $39 unit product cost is computed as follows: Production and cost data for the first two years of operatons are Required: 1. Using variable costing what is the unit product cost for both years? 2. What is the variable costing net operating income in Year 1 and in Year 2? 3. Reconcile the absorption costing and the variable costing net operaling income figures for each yeat