TB MC Qu. 7-69 Bellue Inc. manufactures a single product. Variable costing ... Bellue Inc. manufactures a single product Variable costing net operating Income was $92,400 last year and its Inventory decreased by 3,100 units. Fixed manufacturing overhead cost was $1 per unit for both units in beginning and in ending inventory. What was the absorption costing net operating Income last year? Multiple Choice O $95,500 O $3,100 O $92,400 o $89,300