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

$\backslash$table$[[$Sales $($@ $$62$ per unit$),$Year $1,$Year $2],[$Cost of goods sold $($@ $$39$ per unit$),$$$1,116,000,$$$1,736,000$

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