Data

Selling price per unit $$342$

Manufacturing costs:

Variable per unit produced:

Direct materials $$112$

Direct labor $$58$

Variable manufacturing overhead $$31$

Fixed manufacturing overhead per year $$173,600$

Selling and administrative expenses:

Variable per unit sold $$5$

Fixed per year $$86,000$

Year $1$ Year $2$

Units in beginning inventory $0$

Units produced during the year $3,1002,800$

Units sold during the year $2,9002,900$

Net operating income in Year $1$ under absorption costing is $$146,000$

What is net operating income in Year $2$ under absorption costing?