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

Ssles $($g $$62$ per unit$)$

Cost of goous sold $(9$ $$34$ per unit$)$

Gross margin

Seling and auministrative expensest

Net operating income

$$3$ per unit varlable: $$248,000$ fixed each year.

The company's $$34$ unit product cost is computed as follows:

otrect naterials

Dinect labur

Varlable manufacturing overthead

Fixed tarufacturing overthead $($$$286,609-22,606$ units$)$

Absorption costing unit product cost

$\backslash$table$[[5],[9],[3],[3],[-34]]$

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

Required:

Using varlable costing, what is the unt product cost for both years?

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

Reconclle 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 werable cosing$,$ what is the unit product cost for both vear??

Unit product cost

Regpinediz?