Help Save & Exit 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 fixed manufacturing overhead costs were released from inventory under absorption costing. This year $12,000 in fixed manufacturing overhead costs were deferred in inventory under absorption costing. What was the absorption costing net operating income this year? Multiple Choice $81.000 $83,000 $123,000 $115.000