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 $35 unit product cost is computed as follows Forty percent of fxed manufacturing overhead consists of wages and salaries; the termainder 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 Reconcile the absorption costing and the varlable costing net operating income figures for each year (Losses and deductions should be indicated with a minus sign indicated with a minus sign