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

$\backslash$table$[[,$Year $1,$Year $2],[\backslash$table$[[$Sales $($@ $$60$ per unit$)],[$Cost of goods sold $($@ $$41$ per unit$)],[$Gross margin$],[$Selling and adninistrative expenses$*],[$Net operating income$]],\backslash$table$[[$$$900,000$