Hi- Can I please have help on the following:

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows:

Year 1 Year 2 Sales (@ $61 per unit) $ 915,000 $ 1,525,000 Cost of goods sold (0 $39 per unit) 585,000 975,000 Gross margin 330,000 550,000 Selling and administrative expenses* 293,000 323,000 Net operating income $ 37,000 $ 227,000 I Direct materials $ 7 Direct labor 9 Variable manufacturing overhead 4 Fixed manufacturing overhead ($380,000 + 20,000 units) 19 Absorption costing unit product cost $ 39 l \fRequired 1 Required 2 Required 3 Using variable costing, what is the unit product cost for both years? Required 1 Required 2 Required 3 What is the variable costing net operating income in Year 1 and in Year 2? (Loss amounts should be indicated with a minus sign.) Year 1 Year 2 Net operating income (loss)Required 1 Required 2 Required 3 Reconcile the absorption costing and the variable costing net operating income figures for each year. Variable costing net operating income (loss) _'_' Absorption costing net operating income