Problem $4-19($Algo$)$ Variable Costing Income Statement; Reconciliation $[$LO$4-2,$ LO$4-3]$

During Heaton Company's first two years of operations, it reported absorption costing net operating income as follows:

$\backslash$table$[[,,$Year $1,,$Year $2],[$Sales $($@ $$61$ per unit$),$$$,1,159,000,$$$,1,769,000$