45) Tustin Corporation has provided the following data for its two most recent years of operation: Selling price per unit 68 Manufacturing costs: Variable manufacturing cost per unit produced Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: 10 S 220,000 Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year S 61,000 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 1,000 11,000 10,000 10,000 7,000 1,000 4,000 The net operating income (loss) under absorption costing in Year 2 is closest to: A) $81,000 B) $13,000 c) si 84,000 D) $142,000 49) Tustin Corporation has provided the following data for its two most recent years of operation 68 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 10 $ 220,000 S 61,000 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 1,000 11,000 10,000 10,000 7,000 1,000 4,000 The net operating income (loss) under variable costing in Year 1 is closest to: 32