PLEASE EXPLAIN EVERY STEP!! DO NOT ASSUME I KNOW HOW TO GET EACH NUMBER!!

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Sales (@ $61 per unit) Cost of goods sold (@ $38 per unit) Gross margin Selling and administrative expenses* Net operating income Year 1 $ 1,098,000 684,000 414,000 306,000 $ 108,000 Year 2 $ 1,708,000 1,064,000 644,000 336,000 $ 308,000 *$3 per unit variable; $252,000 fixed each year. The company's $38 unit product cost is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($322,000 - 23,000 units) Absorption costing unit product cost $ 10 11 3 14 $ 38 Production and cost data for the first two years of operations are: Units produced Units sold Year 1 23,000 18,000 Year 2 23,000 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