Bryans Corporation has provided the following data for its two most recent years of operation: Selling price per unit Variable manufacturing cost per unit produced: Manufacturing costs: Direct materials Variable manufacturing overhead Direct labor 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 0 3,000 Units produced during the year 9,000 7,000 Units sold during the year 6,000 7,000 Units in ending inventory 3,000 3,000 The net operating income (loss) under variable costing In Year 2 is closest to: $ 53 $ 13 $ 6 $ 5 $63,000 $ 4 $71,000