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

$$3$ per unit varlable; $$247,000$ fixed each year.

The company's $$41$ unlt product cost Is computed as follows:

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

Required:

Using varlable costing, what is the unit product cost for both years?

What is the varlable costing net operating Income in Year $1$ and In Year $2?$

Reconcile the absorption costing and the varlable costing net operating income figures for each year.

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Required $1$

Reconcile the absorption costing and the variable costing net operating income figures for each year.

Note: Enter any losses or deductions as a negative value.

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