4. Phinisee Corporation manufactures a variety of products. The following data pertain to the company's operations over the last two years: Variable costing net operating income, last year $82,700 Variable costing net operating income, this year .. $87,800 Increase in ending inventory, last year. 900 Decrease in ending inventory, this year 3,100 Fixed manufacturing overhead cost per unit. $2 Required: a. Determine the absorption costing net operating income for last year. Show your work! b. Determine the absorption costing net operating income for this year. Show your work