Selling price per unit 84 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials 12 Direct labor Variable manufacturing overhead 4 Fixed manufacturing overhead per year S 432,000 Selling and administrative expenses: Variable seling and administrative expense per unit sold $ S 61,000 Fixed selling and administrative expense per year Year 1 Year 2 Units in beginning inventory 3,000 2,000 9,000 Units produced Units sold 9,000 10,000 Units in ending inventory 3,000 2,0000 The net operating income (loss) under absorption costing in Year 2 is closest to: Select one: O a. $136,000 O b. $75,000 O c. $87,000 O d. $186,000