I need help with this, please.

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: Year 1 Year 2 sales (e $64 per unit) Cost of goods sold ( $38 per unit) Gross margin Selling and administrative expenses* Net operating income $ 1,024,000 1,664,000 988,000 676,000 298,000328,000 $ 1118,000 348,000 608,000 416,000 $3 per unit variable; $250,000 fixed each year. The company's $38 unit product cost is computed as follows Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($336,000 21,000 units) Absorption costing unit product cost 16 38 Forty percent of fixed manufacturing overhead consists of wages and salaries, the remainder consists of depreciation charges on production equipment and buildings Production and cost data for the first two years of operatons are Units produced Units sold Year 1 Year 2 21,000 21,000 16,000 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