34 Preparing for my upcoming mid-term using these practice problems. Would be grateful if one could help.

Acme Inc. manufactures a single product Variable costing net operating income was $96,300 last year and its inventory decreased by 2,600 units. Fixed manufacturing overhead cost was $1 per unit for both units in beginning and in ending inventory. What was the absorption costing net operating income last year? Answers A-D A $98,900 O B $2,600 O C $93,700 O D $96,300 O