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During Heaton Company's first two years of operations, it reported absorption costing net operating income as followe! Year Year 2 Sales (@ $25 per unit) $ 1,000,000 $1,250,000 Cost of goods sold (e 518 per unit) 720.000 900,000 Gross margin 280,000 350,000 Selling and administrative expenses 210,000 230,000 Net operating income 70,000 $ 120,000 *$2 per unit variable: $130,000 fixed each year, The company's $18 unit product cost is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead (5270,000 45,000 units) Absorption costing unit product cost 1 6 $ 18 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 first two years of operations are: Units produced Units sold Year 1 45,000 48,000 Year 2 45,000 50,000 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