Moskowitz Corporation has provided the following data for its two most recent years of operation s 91 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: s13 Direct materials 1 Direct labor Variable manufacturing overhead Fixed manufacturing overhead pen year $488, 800 Selling and administrative expenses Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year S6 S 84,900 Year 1 Year 2 e 3,00 Units in beginning inventony Units produced during the yean Units soid duning the yean Units in ending invertony 12,000 1, ea0 9,000 1e.0eg 3,000 3,009 to The net opereting income ossl under absciption costing in Yea