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 overhea Fixed manufacturing overhead per year $63,800 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $66,800 YeanYear 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 2,000 7 300 7 000 8,900 2,099 1,e The net operating income lossh under absorption costing in Yee 2 is closes: to