Bryans Corporation has provided the following data for its two most recent years of operation: $ 53 $ 13 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 $63,000 $ $71,000 Year Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 9,000 6,000 3,000 3,000 7,000 7,000 3,000 The net operating income (loss) under variable costing in Year 1 is closest to: Multiple Choice o $16,000 o $37,000 o $150,000 o $174,000