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During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: * $3 per unit variable; $245,000 fixed each year. The company's $38 unit product cost is computed as follows: Production and cost data for the first two years of operations are: 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