Help with variable and absorption costing

$3 per unit variable; $249,000 fixed each year. The company's $38 unit product cost is computed as follows: Production and cost data for the first two years of operations are: Using variable costing, what is the unit product cost for both years? What is the variable costing net operating income in Year 1 and in Year 2? (Loss amounts should be indicated with a minus sign.) \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes } \\ \hline Variable costing net operating income (loss) & Year 1 & \\ \hline Add (deduct) fixed manufacturing overhead deferred in (released from) inventory 2 \\ \hline Absorption costing net operating income & & \\ \hline \end{tabular}