2. Two years ago, B. Bernanke started a company to manufacture and sell specialty socks. Below are her selected actual operating results for the first two years of operations (her cost structure and selling price: were the same in Year 1 and Year 2). She allocates her fixed manufacturing overhead costs to the numbe of units produced in each year. Year 1 31,000 28,000 $44,000 $35,000 $12,000 Year 2 31000 34000 Units produced Units sold Absorption costing net operating income (NOI) Variable costing NOI Fixed selling& admin. expense $12,000 What was the net operating income under absorption costing for Year 2? A. $35,000 B. $44,000 C. $56,000 D. $65,000 E. None of the above