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

$\backslash$table$[[$Sales $($e $$61$ per unit$),$Year $1,$Year $2],[$Cost of goods sold $($e $$44$ per unit$),1,159,000,$$$1,769,000$

REQUIRED :

$1)$

using variable costung$,$ what us the unit product cost for both years $?$

$2)$

What us the variavle costing net operating income in year $1$ and in year $2$

$3)$

reconcile the absorption costung and the variable costing net operating income figures for each year