A company started its operation two years ago. Below is the selected information for the two years. The company's cost structure and selling prices were the same for the two years. The company allocates its fixed manufacturing overhead costs to the number of units produced in each year. Units produced Units sold Absorption costing net operating income Variable costing net operating income Fixed selling & admin, expenses Year 1 35,000 31,000 ? $66.000 $19,000 Year 2 35,000 38,000 ? 101.000 $19,000 What was the total net operating income under absorption cost for the two years (Year 1+Year 2)? O $173,000 O $169,000 O $167,000 O $175,000