Bryans Corporation has provided the following data for its two most recent years of operation: $ 13 Selling price per unit Manufacturing conte: Variable manufacturing coat per unit produced: Direct materiala Direct labe: Variable manufacturing Overhead Fixed manufacturing Overhead = a: Selling and administrative expenses: v iable 201ling and administrative penge per unit $63,000 Fixed selling and administrative pense per a: 671,000 Yea Year 2 Unita in beginning inventory 0 Unite produced during the year 9.000 Unite cold during the year 6.000 Unita in ending inventory 2,000 3,000 7.000 7.000 2,000 The net operating Income foss) under variable costing in Year 1 is closest to: Multiple Choice O $34.000 $37,000 O $150.000 O $15.000