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

Romasanta Corporation manufactures a single product. The following data pertaln to the company's operations over the last two years Variable costing net operating income, last year Variable costing net operating income, this year Beginning inventory, last year Ending inventory, last year Ending in inventory, this year Fixed manufacturing overhead cost per unit this year and last year $53,600 $58,600 0 units 1,200 units 3,500 units $3 per unit What was the absorption costing net operating Income thls year? O $65,500 O $51700 O $61,900 O $53,300