19) Mccrone Corporation has provided the following data for its two most recent years of operation: $ 59 $ 11 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $ 88,000 S $ 80,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory Year 1 Year 2 0 1,000 11,000 8,000 10,000 5,000 1,000 4,000 The net operating income (loss) under variable costing in Year 1 is closest to: A) $380,000 B) $340,000 C) $180,000 (D) $172,000