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Problem 6-19 (Algo) Variable Costing Income Statement; Reconciliation [LO,6-1, LO6-2, LO6-3] During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: Year 2 Sales (e 561 per unit) $ 1, 037, 000 $ 1, 647,000 Cost of goodn mold ($ $35 por unit) 595, 000 945,000 Grono margin 442,000 702,000 Selling and administrative expenses" 302,000 332,000 Net operating income $ 140, 000 370,000 * $3 per unit variable; $251,000 fixed each year. The company's $35 unit product cost is computed as follows: Direct materials Direct labor 11 Var Lable manufacturing overhead Fixed manufacturing overhead ($352,000 . 22,000 units) Absorption costing unit product cost Production and cost data for the first two years of operations are: Year 1 Year 2 Units produced 22,000 22, 000 Unita Bold 17,000 27,000 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