During Heaton Company's first two yesrs of operations, it reported absorption costing net operating income as follows: - $3 per unit variable, $255,000 fixed each year. The company's $37 unit product cost is computed as follows: Production and cost data for the first two years of operations are: Required: 1. Using variable costing, whot is the unit product cost for both years? 2. What is the variable costing net opecating income in Year 1 and in Year 2? 3. Reconcile the absorption costing ond the varioble costing net operating incorne figures for each yeac. Complete this question by entering your answers in the tabs below. Uwing varible costing. what is the unit preduct cost for both vears