The net operating income (loss) under variable costing in year two is closest to : ?

a) $620,000

b) $680,000

c) $56,000

d) $80,000

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Moskowit Corporation has provided the following data for its two most recent years of operation 5.91 Selling price per unit 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 seiling and administrative expense per year $ 13 $ 7 $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 @ 3,000 12,000 10,000 9,000 10,000 3,000 3,00 The net operating income foss) under variable costing in Year 2 is closest to Miple Choice Swed Moskowitz Corporation has provided the following data for its two most recent years of operation 3 $ 91 Selling price per unit 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 $ 13 $7 $ 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 3,000 12,888 10,980 9, ee 10,000 3,000 3,000 The net operating income foss) under variable costing in Year 2 is closest to