I need help with the required questions at the bottom (1, 2, 3)

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: Sales (@ $61 per unit) Year 1 Year 2 $ 1,098,000 $ Cost of goods sold (@ $40 per unit) 1,708,000 720,000 1, 120,000 Gross margin 378,000 588,000 Selling and administrative expenses* 302,000 332,000 Net operating income $ 76,000 $ 256,000 *$3 per unit variable; $248,000 fixed each year. The company's $40 unit product cost is computed as follows: Direct materials 8 Direct labor 11 Variable manufacturing overhead Fixed manufacturing overhead ($437,000 = 23,000 units) 2 19 Absorption costing unit product cost $ 40 Forty percent of fixed manufacturing overhead consists of wages and salaries; the remainder consists of depreciation charge Production and cost data for the first two years of operations are: Year 1 Year 2 Units produced 23,000 23,000 Units sold 18,000 28,000 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