E. XYZ Corporation manufactures a variety of products. The following data pertain to the company's operations over the last two years: Variable costing net operating income, last year $82.700 Variable costing net operating income, this year $87,800 Increase in ending inventory, last year 900 Decrease in ending inventory, this year 3,100 Fixed manufacturing overhead cost per unit $2 Determine the absorption costing net operating income for last year. Determine the absorption costing net operating income for this year