Please help

Mccrone Corporation has provided the following data for its two most recent years of operation: Selling price per unit $ 59 Manufacturing costs : Variable manufacturing cost per unit produced: Direct materials $ 11 Direct labor $ 6 Variable manufacturing overhead $ 4 Fixed manufacturing overhead per year $ 88 , 000 Selling and administrative expenses: Variable selling and administrative expense per unit sold $ 4 Fixed selling and administrative expense per year $ 80 , 000 Year 1 Year 2 Units in beginning inventory 0 1, 000 Units produced during the year 11 , 000 8,000 Units sold during the year 10 , 000 5, 000 Units in ending inventory 1, 000 4, 000 The net operating income (loss) under variable costing in Year 1 is closest to