i need help with $1,2,$ and $3$ please

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: 656,000 598,000 368,000 323,000 293,000 $ 75,000 $ 10 $ 41 Sales ( e $64 per unit) Cost of goods sold ( @ $41 per unit) Gross margin Selling and administrative expenses* Net operating income $3 per unit variable; $245,000 fixed each year. The company's $41 unit product cost is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($357 , 000 + 21, 000 units) Absorption costing unit product cost Production and cost data for the first two years of operations are: Year 10 4 17 1 2 Year $ 1,664,000 $ 275,000 Units produced Units sold Required: Year 2 Year I 21,000 21,000 26,000 16,000 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.