Problem 6-19 (Algo) Variable Costing Income Statement; Reconciliation [LO,6-1, LO6-2, LO6-3] During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: 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. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Using variable costing, what is the unit product cost for both years? Complete this question by entering your answers in the tabs below. What is the variable costing net operating income in Year 1 and in Year 2? (Loss amounts should be indicated with a minus sign.) Reconcile the absorption costing and the variable costing net operating income figures for each year. \begin{tabular}{|l|c|c|} \hline \multicolumn{2}{|l|}{ Reconciliation of Variable Costing and Absorption Costing Net Operating lncomes } \\ \hline \end{tabular} 3. Required 2