Problem $7-19($Static$)$ Variable Costing Income Statement; Reconciliation $[$LO$7-1,7-2,$ LO$7-3]$

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

$\backslash$table$[[,$Year $1,$Year $2.],[$Sales $($$$25$ per unit$),$$$1,000,000,$$$1,250,000$