A company manufactures a single product. The following data pertain to the company's operations over the last two years: Variable costing net operating income, Year 1 $82,700 Variable costing net operating income, Year 2 $ 87,800 Beginning inventory, Year 1 0 units Ending Inventory, Year 1 Ending inventory, Year 2 Fixed manufacturing overhead cost per unit both Year 1 and Year 2 Calculate the absorption costing net operating income for Year 2 by completing the table below. Year 2 ? ? Variable Costing net operating income Fixed manufacturing overhead deferred Fixed manufacturing overhead released i Absorption costing net operating income 900 units 500 units $2 per unit ? ?