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During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows Year 1 Year 2 Sales( $63 per unit) Cost of goods sold (@ $32 per unit) Gross margin Selling and administrative expenses Net operating income $ 1,197,00 $1,827,000 928,000 899,900 335,000 $ 1284,000 $564,000 608,000 589,000 305,000 $3 per unit variable; $248,000 fixed each year. The company's $32 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 16 $ 32 Forty percent of fixed manufacturing overhead consists of wages and salaries; the remainder consists of depreciation charges on production equipment and buildings