During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: * $3 per unit varlable; $252,000 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 varlable costing, what is the unit product cost for both years? 2. What is the varlable costing net operating income in Year 1 and in Year 2? 3. Reconcile the absorption costing and the varlable costing net operating income figures for each year. Complete this question by entering your answers in the tabs below. Using variable costing, what is the unit product cost for both years