Required: Using variable costingwhat is the unit product cost for both years? What is the variable costing net operating income in Year $1$ and in Year $2$ Reconcile the absorption costing and the variable costing net operating income figures for each year. Complete this question by entering your answers in the tabs below. Required $1$ Required $2$ Required $3$ Reconcile the absorption costing and the variable costing net operating income figures for each year. Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Year $1$ Year $2$ Variable costing net operating income loss $)$ Add $($deduct $)$ manufacturing overhead deferred in $($released from $)$ inventory under absorption costing Absorption costing net operating income