& Exit Submit Plummer Corporation has provided the following data for its two most recent years of operation Selling price per unit Manufacturing costs: $ 44 Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year $63,000 Selling and administrative expenses Variable selling and administrative expense per unit sold Pixed selling and administrative expense per year 66,000 Year Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 2,000 9,000 7,000 7,000 8,000 2,000 1,000 The net operating income (loss) under variable costing in Year 2 is closest to