Helmers Corporation manufactures a single product Variable costing net operating income last year was $95,000 and this year was $113,800. Last year, $35,400 in fixed manufacturig overhead costs were released from inventory under absorption costing. This year, $13,300 in fixed manufacturing overhead costs were deferred in inventory under absorption costing. What was the absorption costing net operating income last year? Multiple Choice $100,500 $95.000 $59,600 $130,400