During Heaton Company$$s first two years of operations, it reported absorption costing net operating income as follows:

Year $1$ Year $2$

Sales $($@ $$61$ per unit$)$ $ $1,159,000$ $ $1,769,000$

Cost of goods sold $($@ $$37$ per unit$)703,0001,073,000$

Gross margin $456,000696,000$

Selling and administrative expenses$*312,000342,000$

Net operating income $ $144,000$ $ $354,000$

$*$ $$3$ per unit variable; $$255,000$ fixed each year.

The company$$s $$37$ unit product cost is computed as follows:

Direct materials $ $9$

Direct labor $12$

Variable manufacturing overhead $3$

Fixed manufacturing overhead $($$$312,000-$: $24,000$ units$)13$

Absorption costing unit product cost $ $37$

Production and cost data for the first two years of operations are:

Year $1$ Year $2$

Units produced $24,00024,000$

Units sold $19,00029,000$ What is the variable costing net operating income in Year $1$ and in Year $2?$