Sproles Inc. manufactures a variety of products. Variable costing net operating income was $30, 500 last year. Fixed manufacturing overhead cost was $25, 200. There were no beginning inventories for that year. The company produced 3, 600 units and managed to sell 2, 700 units. What was the absorption costing net operating Income last year? $36, 800 $24, 200 $22, 100 $38, 900