4- The following data pertain to last year's operations at Clarkson, Incorporated, a company that produces a single product: Units in beginning inventory Units produced 100,000 Units sold 98,000 Selling price per unit S 10.00 Variable costs per unit: Direct materials 1.50 2.50 1.00 2.00 $200,000 50,000 Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed expenses per year: Fixed manufacturing overhead Fixed selling and administrative expense What was the absorption costing net operating income last year? A) $44,000 B) $48,000 C) $50,000 D) $49,000