Plummer Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year 6 4 $63,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed 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 2,0001,000 The net operating income (loss) under variable costing in Year 2 is closest to Multiple Choice $200,000 $26,000 $31,000 $160,000