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During Heaton Company's first two years of operations, it reported absorption casting net operating income as follows: - \$3 per unit variable; $249,000 fixed each year. The company's $31 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. Reconclle the absorption costing and the variabie costing net operating income figures for each year. Using variable costing, what is the unit product cost for both years? What is the variable costing net operating income in Year 1 and in Year 2 ? (Loss amounts should be indicated with a minus sign.) Reconcile the absorption costing and the variable costing net operating income figures for each vear