8 Helmers Corporation manufactures a single product Variable costing net operating income last year was $95.000 and this year was $113,800 Last year. $35.400 in fixed manufacturing overhead costs were released from inventory under absorption costing. This year, $13,300 in fixed manufacturing overhead costs were deferred in inventory under absorption costing What was the absorption costing net operating income last year Skipped Multiple Choice eBook $130,400 $100,500 $59 600 $95.000