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PROBLEM 6-19 Variable Costing Income Statement; Reconciliation 9 LO6-1, 9 LO6-2, 2 LOG-3 During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows: Year 1 Year 2 Sales (@ $25 per unit) $1,000,000 $1,250,000 Cost of goods sold (@ $18 per unit) 720,000 900.000 Gross margin 280,000 350,000 Selling and administrative expenses' 210,000 230,000 Net operating income $ 70,000 $ 120,000 $2 per unit veriable, $130,000 fixed each year. The company's $18 unit product cost is computed as follows: Page 289 Direct materials $ 4 Direct labor 7 Variable manufacturing overhead Fixed manufacturing overhead ($270, 000 + 45, 000 units) 6 Absorption costing unit product cost $18 Production and cost data for the first two years of operations are: Year 1 Year 2 Units produced 45,000 45,000 Units sold 40,000 50,000 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 I and in Year 2? 3. Reconcile the absorption costing and the variable costing net operating income figures for each year