58) Badoni Corporation has provided the following data for Its two most recent years of operation: Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced; Direct materials 10 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year 96,000 Selling and administrative expenses; Variable selling and administrative expense per unit sold in Fixed selling and administrative expense per year 5 77,000 Year 1 Year 2 Units In beginning inventory 0 1,000 Units produced during the year 8,000 6,000 Units sold during the year 7,000 3,000 Units in ending inventory 1,000 4,000 The net operating income (loss) under variable costing in Year 2 is closest to: A) $180,000 B) $195,000 C) $59,000 D) $7,000