Neef Corporation has provided the following data for its two most recent years of operation: 
The net operating income (loss) under absorption costing in Year 2 is closest to:
Definitions:
Lyme Disease
An infectious disease caused by the Borrelia bacteria, transmitted to humans through the bite of infected black-legged ticks.
Spirilla
A genus of spiral-shaped bacteria, some of which are known to cause diseases in humans.
Viruses
Infectious agents that replicate only inside the living cells of an organism, which can cause a variety of diseases in humans, animals, and plants.
Budding
A form of asexual reproduction in which a new organism develops from an outgrowth or bud due to cell division at one particular site.
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