What is the net operating income (loss) in Year 2 under variable costing?

A B 1 Chapter 6: Applying Excel 2 3 Data $ 276 $ 131 S 61 4 Selling price per unit 5 Manufacturing costs: 6 Variable per unit produced: 7 Direct materials 8 Direct labor 9 Variable manufacturing overhead 10 Fixed manufacturing overhead per year 11 Selling and administrative expenses: 12 Variable per unit sold 13 Fixed per year 14 9 $ 25 $ 82,800 $ 4 S 33,000 15 Year 1 Year 2 0 16 Units in beginning inventory 17 Units produced during the year 18 Units sold during the year 2,300 2,000 1,800 2,000