Bryans 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 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 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 3,000 9,000 7,000 6,000 7,000 3,000 3,000 The net operating income (loss) under absorption costing in Year 1 is closest to: $ 53 $ 13 $ 6 $ 5 $ 63,000 $ 4 $ 71,000