During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: - $3 per unit variable; $250,000 fixed each yeat. The company's $30 unit product cost is computed as follows: Production and cost date 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 27 3. Reconclie the absorption costing and the variable costing net operating income figures for each year. 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. Reconcile the absorption costing and the variable costing net operating income figures for each year. Answer is not complete. Complete this question by entering your answers in the tabs below. What is the varlable costing net operating income in Year 1 and in Year 2? (Loss amounts should be indicated with a minus sign.)