Need Help with these remaining questions, kept getting it wrong. Thank you!

During Heaton Company's first two years of operations , it reported absorption costing net operating income as follows : Year 1 year 2 10 Sales ( @ $ 62 per unit )\\ $ 1 , 178 , 000 $ 1 , 798 , 000 points Cost of goods sold ( @ $34 per unit ) 646 , 000 986 , 000 Gross margin 532 , 000 812 , 000 Selling and administrative expenses* 306 , 000 3 36 , 000 Net operating income* $ 1 226 , 0001 $ 476 , 000 @BOOK * $3 per unit variable ; $249 , 000 fixed each year ." Print The company's $34 unit product cost is computed as follows : Direct materials 6 5 References Direct labor Variable manufacturing overhead* 1 1 I Fixed manufacturing overhead ( $ 312 , 000 : 24 , 000 units ) 13 Absorption costing unit product cost $ 34 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 :" 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 .Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 What is the variable costing net operating income in Year 1 and in Year 2? Net operating income (less) __ Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Reconcile the absorption costing and the variable costing net operating income figures for each year. (Enter any losses or deductions as a negative value.) Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Year 1 Year 2 Variable costing net operating income (loss) Add: Fixed manufacturing overhead cost deferred in inventory under absorption costing Less: Fixed manufacturing overhead cost released from inventory under absorption costing Absorption costing net operating income