Neef Corporation has provided the following data for its two most recent years of operation: Selling price per unit$84Manufacturing costs: Variable manufacturing cost per unit produced: Direct...

Neef Corporation has provided the following data for its two most recent years of operation: Selling price per unit$84 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials$12 Direct labor$5 Variable manufacturing overhead$4 Fixed manufacturing overhead per year$432,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold$5 Fixed selling and administrative expense per year$61,000 Year 1 Year 2 Units in beginning inventory0 3,000 Units produced12,000 9,000 Units sold9,000 10,000 Units in ending inventory3,000 2,0000 The net operating income (loss) under absorption costing in Year 2 is closest to: $75,000 $186,000 $136,000 $87,000