Krepps Corporation produces a sirugle product. Last vear, Krepps manufactured 29,650 units and sold 2,4,600 units. Prodhaction costs tor the year were as follows: expenses totaled $210,515. There was no beginning and administrative expenses totaled $140,220, and foxed seling and adrwinistratlye Inder variable costing, the company's net operating income for the vear would be: $95,950 higher than under absorption costing