Problem 6-19 Variable Costing Income Statement; Reconciliation [LO6-2, LO6-3) 142 During Heaton Company's first two years of operations, n reported absorption costing net operating income as follows Sales 8 62 per unie) 1,316,000 1, 736,000 Coss ot gooda 16 1839 per unic se 11 ing snd administrative expense,.- 393,00 let operating snoome 11.00 311,000 ,000\ $3 per unit variable. $249000 fixed each year The company's $39 unit product cost is computed as follows orethea LRES Anufacturing oversead 437000+23,030 Forty percent of fixed manufacturing overhead consists of wages and salaries the remainder consists of depreciation charges on Production and cost data for the first two years of operations are .030 ,0 2 What is the variable costing net operating income in Year 1 and in Year 2 Reconcile the absorption costng and the variable costrg net operating ncone nores for each yeat 1 Using variable costing. what is the unit product cost for both years complete this question by entering your an%wers in the tats below