During Heaton Company's first two years of operations, the company reported absorption costing net operating income as follows: *$3 per unit variable; $245,000 fixed each year. The company's $36 unit product cost is computed as follows: Forty percent of fixed manufacturing overhead consists of wages and salaries; the remainder consists of depreciation charges on production equipment and buildings. Production and cost data for the two years are: Prepare a variable costing contribution format income statement for each year