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

$$3$ per unlt varlable; $$251,000$ fixed each year.

The company's $$38$ unlt product cost is computed as follows:

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

Requlred:

What is the variable costing net operating income in Year $1$ and in Year $2?$