During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: - $3 per unit variable; $248,000 fixed each year. The company's $40 unit product cost is computed as follows: Production and cost data for the first two years of operations are: Required: Complete this question by entering your answers in the tabs below. 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