I know the answer but im so complicated to understand how to solve this question

20 Two years ago, Louise Wilow started a company to manufacture and sell cell phone accessories. Below are her selected actual operating results for the first two years of operations (her cost structure and selling prices were the same in Year I and Year 2). She allocates her fixed manufacturing overhead costs to the number of units produced in each year. Year 1 45,000 42,000 Units produced Units sold Absorption costing net operating income (NOI) Variable costing NOI Fixed selling& admin. expense 45.000 46,000 ?2 S 63.000S79,000 S 15.000S 15,000 What was the absorption costing net operating income in Year 1? A. $79,000 B. $69,000 C. $77,000 D. $90,000 E. None of the above