Problem $6-19($Algo$)$ Variable Costing Income Statement; Reconciliation $[$LO$,6-1,$ LO$6-2,$ LO$6-3]$

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows:

$\backslash$table$[[$Sales $($@ $$61$ per unit$),$Year $1,$Year $2],[$Cost of goods sold $($@ $$39$ per unit$),$$$1,037,000,$$$1,647,000$