Neef Corporation has provided the following data for its two…

Neef Cоrpоrаtiоn hаs provided the following dаta for its two most recent years of operation: Selling price per unit$ 84Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials$ 12Direct labor$ 5Variable manufacturing overhead$ 4Fixed manufacturing overhead per year$ 432,000Selling and administrative expenses: Variable selling and administrative expense per unit sold$ 5Fixed selling and administrative expense per year$ 61,000 Year 1Year 2Units in beginning inventory03,000Units produced during the year12,0009,000Units sold during the year9,00010,000Units in ending inventory3,0002,000 The net operating income (loss) under absorption costing in Year 2 is closest to: