Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $70,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory Year 1 Year 2 3,000 9,000 8,000 6,000 9,800 3,800 2,800 The net operating income (loss) under variable costing in Year 1 is closest to Multiple Choice $2,000 $144,000 $26,000 $174,000 eer 9 of: 10 Next >