Lamon, Inc. manufactures and sells one product. The following information pertains to each of the company's first two years of operations: $200 Selling price per unit Variable costs per unit: Manufacturing: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs per year: Fixed manufacturing overhead Selling and administrative expense $86 $40 $11 $5 $49,000 $101,500 | Year Production (units) Sales (units) 5,000 4,500 4,600 5,100 Q: What is net operating income under absorption costing in Year 2? (Do not round intermediate calculations. Round the final answer to the nearest dollars.) A.:$