The 5th pic. is not related to this problem. Thanks.

Year 1 $ 5 Sales (@564 per unit) Cost of goods sold (@$37 per unit) Gross margin Selling and administrative expenses Net operating income 1,024,000 592,000 432,800 294,000 138.000 1,664,000 962,000 702,800 324,000 378,000 *$3 per unit variable: $246.000 fixed each year. The company's $37 unit product cost is computed as follows: Direct materials Direct labor Variable manufacturing Overhead Fixed manufacturing overhead ($399,000 + 21,000 units) Absorption costing unit product cost Forty percent of fixed manufacturing overhead consists of wages and salaries, the remainder consists of depreciation charges on production equipment and buildings. Forty percent of fored manufacturing overhead consists of wages and salaries, the remainder consists of depreciation charges production equipment and buildings Production and cost data for the first two years of operations are Units produced Units sold 21.000 16,0 21.000 26,000 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 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required) Using variable costing, what is the unit product cost for both years? Unit product cost Help 1. Using variable costing, what is the unit product cost for both ve 3. Reconcile the absorption costing and the variable costing net operating income figures for each year, Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 What is the variable costing net operating income in Year 1 and in Year 2? (Loss amounts should be indicated with a minus sign.) Year 1 Year 2 Net operating income (loss) Required 1 Required 2 Required 3 Reconcile the absorption costing and the variable costing net operating income figures for each year, Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Year 1 Variable costing net operating income (loss) Year 2 Absorption costing net operating income