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 $($ @ $$62$ per unit$),$Year $1,$Year $2],[$Cost of goods sold $($@ $$37$ per unit$),1,116,000,$$$1,736,000$