please help with all 3 questions

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: - \$3 per unit variable; $247,000 fixed each year. The company's $30 unit product cost is computed as follows: Production and cost data for the first two years of operations are: 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 year