During Denton Company's first two years of operations, the company reported absorption costing net operating income as follows: $3 per unit variable: $254,000 fixed each year. The company's $37 unit product cost is computed as follows: Production and cost data for the two years are given below: Prepare a variable costing contribution format income statement for each year. (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "S" sign in your response.) Reconcile the absorption costing and variable costing net operating income figures for each year. (Loss amounts and amounts to be deducted should be indicated with a minus sign. Omit the "S" sign in your response.)