$*\backslash$$$3$ per unit variable; $\backslash$$$245\mathrm{.}000$ fixed each year.

The company's $\backslash (\backslash$$ $37\backslash )$ unit product cost is computed as follows:

Production and cost data for the first two years of operations are:

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 absorntion costinn and the variahle coctinn net oneratinn income finurec for earh vear