Please teach me ;

Helmers Corporation manufactures a single product. Variable costing net operating income last year was $78,000 and this year was $93,500. Last year, $29,000 in fixed manufacturing overhead costs were released from inventory under absorption costing. This year, $10,900 in fixed manufacturing overhead costs were deferred in inventory under absorption costing.

What was the absorption costing net operating income last year?

Multiple Choice

• $82,600
• $78,000
• $49,000
• $107,000