Need explanation for steps 2 & 3. already figured out the first one but cannot for the life me understand how to find the other answers.

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows Sales (@ $62 per unit) Cost of goods sold (@ $42 per unit) Gross margin Selling and administrative expenses* Net operating income Year 1 $ 1,240,000 840,000 490,000 308,000 $ 92,000 Year 2 $ 1,860,000 1,260,000 600,000 338,000 $ 262,000 $3 per unit variable: $248,000 fixed each year. The company's $42 unit product cost is computed as follows: $ 8 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($475,000 + 25,000 units) Absorption costing unit product cost 4 19 $ 42 Production and cost data for the first two years of operations are: Units produced Units sold Year 1 25,000 20.000 Year 2 25,000 Production and cost data for the first two years of operations are: Units produced Units sold Year 1 25,000 20,000 Year 2 25,000 30,000 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. Complete this question by entering your answers in the tabs below. 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)