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Sales $63 per unit) Cost of goods sold $38 per unit) Gross margin Selling and administrative expenses met operating income * $3 per unit variable; $254,000 fixed each year. During Heaton Company's first nuo years of operations, it reported absorption costing net operating income as follows: 988, aaa 650, aaa 332, a 318, aa $ 38 1 Yea r 08 , aaa 4eo , aaa se2 , aaa 98,aa The company's $38 unit product cost is computed as follows: Near $ 1,638, aaa 8 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($315, Absorption costing unit product cost 21,aa units) 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 operations are: