Timber Corp. manufactures a single product. Varlable costing net operating income was $95,000 last year and its inventory decreased by 2,500 units. Flxed manufacturing overhead cost was $2 per unit for both units in beginning and in ending inventory. What was the absorption costing net operating income last year? \begin{tabular}{|} $100,000 \\ $90,000 \\ $5,000 \\ $95,000 \end{tabular}