Just need the answer.

The following data pertain to last year's operations at Clarkson, Incorporated, a company that produces a single product Units in beginning inventory Units produced Units sold Selling price per unit Variable costs per unit: 100,000 98,000 10.00 Direct materials Direct labor Variable manufacturing overhead $ 1.50 $2.50 Variable selling and administrative expense Fixed expenses per year $ 1.00 2.00 Fixed manufacturing overhead $200,000 $ 50,000 Fixed selling and administrative expense What was the absorption costing net operating income last year? Multiple Choice $44,000 $48,000 550000 48.000