Moskowitz Corporation has provided the following data for its two most recent years of operation: Selling price per unit $ 91 $ $ 7 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $ 3 $ 480,000 $ 6 $ 84,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory Year 1 Year 2 0 3,000 12,000 10,000 9,000 10,000 3,000 3,000 The net operating income (loss) under variable costing in Year 2 is closest to