Pease explain me how to get the answers?

Two years ago, Louise Wilow started a company to manufacture and sell cell phone accessories. Below are her selected actual operating results for the first two years of operations (her cost structure and selling prices were the same in Year 1 and Year 2). She allocates her fixed manufacturing overhead costs to the number of units produced in each year. What was the absorption costing net operating income in Year 2? $79,000 $69,000 $77,000 $90,000 None of the above