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Problem 7-19 (Static) Variable Costing Income Statement; Reconciliation [LO7-1, 7-2, LO7-3] During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: -\$2 per unit variable; $130.000 fixed each year. The company's $18 unit product cost is computed as follows: Production and cost data for the first two years of operations are: 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