During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: - $3 per unit variable: $249,000 fixed each year. The company's $39 unit product cost 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. Recoricile the absorption costing and the variable costing net operating income figures for each year, 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. Reconclle the absorption costing and the variable costing net operating income figures for each year. Complete this question by entering your answers in the tabs below. Reconcile the absorption costing lond the variable costing net operating income figures for each year