Rita Corporation has provided the following data for its two most recent years of operation: Selling price per unit $ 67 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials $ 10 Direct labor $ 5 Variable manufacturing overhead Fixed manufacturing overhead per year $ $252,000 3 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year 4 $ 65,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory Year 1 Year 2 0 1,000 9,000 7,000 8,000 7,000 1,000 1,000 The net operating income (loss) under absorption costing in Year 2 is closest to: O $71,000 O $99,000 ($2,000) $6,000