Helmers Corporation mnfactures a single product Variable costing net operating income last year was $86 000 and this year was $103.000 Last year $32,000 in fixed manufacturing overthead costs were seleased from inventory under absorption costing Thes yea $12.000 in xed manufacturing overhead costs were defeered in inventory under absorphion costing What was the absorption costing net operating income this year Multiple Choice 5.000 81000 83.000 123000