Bryans Corporation has provided the following data for its two most recent years of operation 8 $ 53 80050 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 $ 13 $ 6 $ 5 $63, eee $ 4 $71,eee Year Year 2 Units in beginning inventory Units produced during the year Units sold during the year units in ending inventory 1 e 9,000 6.ee 3,000 3,000 7.000 7.000 3,000 The net operating income fossy under variable costing in Year is closest to