During heaton company’s first two years of operations, it reported absorption costing net operating income as follows: year 1 year 2 sales (@ $63 per unit) $ 1,260,000 $ 1,890,000 cost of goods sold (@ $31 per unit) 620,000 930,000 gross margin 640,000 960,000 selling and administrative expenses* 306,000 336,000 net operating income $ \334,000\ $ 624,000 * $3 per unit variable; $246,000 fixed each year. the company’s $31 unit product cost is computed as follows: direct materials $ 6 direct labor 10 variable manufacturing overhead 2 fixed manufacturing overhead ($325,000 ÷ 25,000 units) 13 absorption costing unit product cost $ 31 forty percent of fixed manufacturing overhead consists of wages and salaries; the remainder consists of depreciation charges on production equipment and buildings. production and cost data for the first two years of operations are: year 1 year 2 units produced 25,000 25,000 units sold 20,000 30,000

using variable costing, what is the unit product cost for both years