Please help me

Romasanta Corporation menufactures a single product. The following data pertain to the compeny's operations over the lest two years Variable costing net operating income, last year.....mmm.... Variable costing net operating income, this year................ $53,600 $58.600 0 units Ending inventory, last year .....muuuouu1.200 units Ending in inventory, this year - 3,500 units Fixed manufacturing overhead cost per unit this year and last year.....$3 per unit What was the absorpton costing net operating income last year? O $53.600 Ds50000 O $57200 D $50.300