During Heaton Company's first two years of operations, it reported absorption costing net operating incame as follows: - $3 per unit variabie: $247,000 fixed each yeat. The company's 335 unit product cost is computed as follows: Production and cest data for the firnt two years of operations are: Aequlied: 1. Using varisbie cesting, what is the unit product cost for boon yearat 2. What is the veriable costisg net operating income in Yeer 1 and in Yhar 27. 3. Hoconcie the abearption costing and the varable costing net eperating income figures for eoch year