Helmers Corporation manufactures a single product Variable costing net operating income last year was $86,000 and this year was $103.000. Last year, $32,000 in fored manufacturing overhead costs were released from inventory under absorption costing. This year, $12,000 in foed manufacturing overhead costs were deferred in inventory under absorption costing What was the absorption costing net operating income this year? Multiple Choice $115.000 O S81000 O $23.000 O $3,000