Two years ago, Tony Willow started a company to manufacture and sell cell phone accessories. Below are his selected actual operating results for the first two years of operations (his cost structure and selling prices were the same in Year 1 and Year 2). He allocates his fixed manufacturing overhead costs to the number of units produced in each year. What was the net operating income under absorption costing for Year l? A. $ 27,000 B. $ 28, 550 C. $ 37, 450 D. $ 39,000 E. None of the above