Please show the calculations for each step

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: s 1,197,000 1,827,000 928,000 Cost of goods sold ( $32 per unit) Gross margin selling and administrative expenses* 608,000 589,000 R98000 899,000 09,000339,000 s 1280,000 560,000 $3 per unit variable; $252.000 fixed each year. The company's $32 unit product cost is computed as follows: . Direct materials Direct labor Variable manufacturing overhead Pixed manufacturing overhead ($264,000 24,000 units) Absorption costing unit product cost 12 s 32 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 operations are: Units produced Units sold 24,00024,000 19,000 29,000 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