Helmers Corporation manufactures a single product Variable costing net operating income last year was $78,000 and this year was $93,500. Last year, $29,000 in fixed manufacturing overhead costs were released from inventory under absorption costing. This year, $10,900 in fixed manufacturing overhead costs were deferred in inventory under absorption costing. What was the absorption costing net operating income last year? Multiple Choice O $82,600 $78,000 O $49,000 $107.000