Surtain Corporation manufactures and sells footballs. Shown below are the actual operating results for the first two years of operations: Year 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 $ 38,000 772 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 $56,000 8. $54.90 C. $50,000 D. $51,000 E $55,000