Worrel Corporation manufactures a single product. The following data pertain to the company's operations over the last two years:

Variable costing net operating income, last year	$ 71,000
Variable costing net operating income, this year	$ 92,000
Fixed manufacturing overhead costs deferred in inventory under absorption costing, last year	$ 2,000
Fixed manufacturing overhead costs released from inventory under absorption costing, this year	$ 11,000

Required:

Determine the absorption costing net operating income last year.

Determine the absorption costing net operating income this year.