Norenberg Corporation manufactures a single product. The following data pertain to the company's operations over the last two years:

Variable costing net operating income, last year	$	88,600
Variable costing net operating income, this year	$	96,100
Beginning inventory, last year		0	units
Ending inventory, last year		3,600	units
Ending inventory, this year		1,300	units
Fixed manufacturing overhead cost per unit this year and last year	$	7	per unit

What was the absorption costing net operating income this year?

Multiple Choice

$80,000

$100,500

$108,000

$112,200