I've completed what I was able to. When I calculated requirement #2, I got 142,000 and 552,000 which were incorrect. Step-by-step please!

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) Cost of goods sold ( $36 per unit) Gross margin Selling and administrative expenses* Net operating incame 1,159,000 1,769,000 1,044,000 725,000 340,000 \165,000\ 385,000 684,000 475,000 310,000 $3 per unit variable; $253,000 fixed each year The company's $36 unit product cost is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($384,000 24,000 units) Absorption costing unit product cost 4 16 $ 36 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 operatons are Units produced Units sold Year 1 24,000 19,000 Year 2 24,000 29,000 Required: 1. Using variable costing, what isthe 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 Complete this question by entering your answers in the tabs below Required Required 2 Required 3 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? Year 2 Net operating income (loss) Reconcile the absorption costing and the variable costing net operating income figures for each year. (Enter any losses or deductions as a negative value.) Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Year 1 Year 2 Variable costing net operating income (loss) Add: Fixed manufacturing overhead cost deferred in inventory under absorption costing ess: Fixed manufacturing overhead cost deferred in inventory under absorption costing Absorption costing net operating income 80,000