Neef Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced : Direct materials Direct labor 84 $ 12 $ 5 Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses : Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $ $432,0ee $ $ 61,e0e 5 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 3,eee 12,eee 9,0ee 9,000 10,e0e 2,00e 3,000 The net operating income (loss) under variable costing in Year 2 is closest to: A Multiple Choice $580,000 $87,000 $75,000 $630,000