I need help with 2 and 3 please.

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: Year 1 $1,116,000 Year 2 $1,736,000 1,036,000 Sales ($62 per unit). Cost of goods sold (@$37 per unit) Gross margin Selling and administrative expenses Net operating income $3 per unit variable, $249,000 fixed each year. The company's $37 unit product cost is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($391,000+ 23,000 units). Absorption costing unit product cost Production and cost data for the first two years of operations are: Units produced Units sold Required: 1. Using variable costing, what is the unit product cost for both years? Year 1 23,000 18,000 Required 1 Required 2 Year 2 23,000 28,000 Complete this question by entering your answers in the tabs below. Net operating income (loss) Required 31 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 not complete. $ Year 2 11 Required 1 17 $ 37 What is the variable costing net operating income in Year 1 and in Year 2? (Loss amounts should be indicated with a minus sign.) 666,000 450,000 303,000 $147,000 700,000 333,000 $367,000 Required 3 > During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: Sales (@$62 per unit) Cost of goods sold (@ $37 per unit) Gross margin Selling and administrative expenses* Net operating income $3 per unit variable; $249,000 fixed each year. The company's $37 unit product cost is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($391,000+ 23,000 units) Absorption costing unit product cost Production and cost data for the first two years of operations are: Units produced Units sold Year 1 23,000 18,000 Required 1 Required 2 Year 2 23,000 28,000 Complete this question by entering your answers in the tabs below. Required 3 11 2 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 Answer is not complete. 17 $ 37 Variable costing net operating income (loss) Add (deduct) fixed manufacturing overhead deferred in (released from) inventory Absorption costing net operating income Answer is not complete. Using variable costing, what is the unit product cost for both years? Unit product cost 11 2 17 $37 Required 2 > Year 1 $ 1,116,000 666,000 450,000 303,000 $ 147,000