Surtain Corporation manufactures and sells footballs. Shown below are the actual operating results for the first two years of operations: Year 1 Year 2 Units (footballs) produced 40,000 40,000 Units (footballs) sold 38,000 41,000 Absorption costing net operating income $ 44,000 $ 52,000 Variable costing net operating income $ 38,000 ??? Surtain's selling price and unit variable cost and total fixed cost were the same for both years. What is Surtain's variable costing net operating income for Year 2? A) $55,000 B) $50,000 C) $51,000 D) $56,000 E) $54,000