need help with 2 and 3

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: Year 1 Year 2 Sales (@ $63 per unit) $ 1,197,000 Cost of goods sold (@ $35 per unit) Gross margin 665,000 532,000 304,000 $ 1,827,000 1,015,000 812,000 334,000 Selling and administrative expenses* Net operating income $ 228,000 $ 478,000 *$3 per unit variable; $247,000 fixed each year. The company's $35 unit product cost is computed as follows: Direct materials $ 8 Direct labor 10 Variable manufacturing overhead 4 Fixed manufacturing overhead ($312,000 24,000 units) 13 Absorption costing unit product cost $35 Production and cost data for the first two years of operations are: Year 1 Year 2 Units produced 24,000 24,000 Units sold 19,000 29,000 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