During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: - $3 per unit variable; $255,000 fixed each year. The company's $32 unit producircost is computed as follows: Production and cost data for the first two years of operations are: Required: 1. Using variable costing, what is the unit product cost for both years? 2. What is the variable costing net operating income in Year 1 and in Year 2 ? 3. Reconcile the absorption costing and the variable costing net operating income figures for each year. What is the variable costing net operating income in Year 1 and in Year 2? (Loss amounts should be indicated with a minus sign.) teconcile the absorption costing and the variable costing net operating income figures for each year