Two years ago, Jessy Finch started a company to manufacture and sell dental accessories. By selling more units in Year 2, Jessy was able to increase (variable costing) net operating income (NOI). Below are her selected actual operating results for the first two years of operation (her cost structure and selling prices were the same in Year 1 and Year 2). She allocates her fixed manufacturing overhead costs to the number of units produced in each year. Year 2 Units produced 35,000 35,000 Units sold 31,000 36,000 Absorption costing NOI ?? Variable costing NOI 66,000 s 91,000 Fixed selling & admin. expenses 19,000 s 19,000 Year 1 22 $ 20 What was the total net operating income under absorption costing for the two years (Yearl+Year 2)? A. $89.000 B. $157,000 C. $155.000 D. $163,000 E. None of the above