29 Two years ago, Anna Schwartz started a company to manufacture and sell dental accessories. Below are her selected actual operating results for the first two years of operations (her cost structure and selling prices were the same in Year I and Year 2). She allocates her fixed manufacturing overhead costs to the number of units produced in cach year. Units produced Units sold Absorption costing net operating income (NOI) Variable costin NOI Fixed se a dmin. cupense Year 1 Year 2 35,000 35.000 31,000 36.000 221 22 66,000 S 91.000 19,000 $ 19,000 $ $ What was the local net operating income under absorption costing for the two years (Yearl +Year 2)? A. 589,000 B. 5157.000 CS155.000 D$163.000 E None of the above