Danahy Corporation manufactures a single product. The following data pertain to the company's operations over the last two years: 
What was the absorption costing net operating income last year?
Definitions:
Period Costs
Period costs are expenses that are not directly tied to production and are expensed in the period they are incurred, such as selling, general, and administrative expenses.
Financial Reporting
The process of disclosing financial results and related information to stakeholders and the public through financial statements and other declarations.
Indirect Manufacturing Cost
Costs related to production that are not directly traceable to a specific product, such as maintenance of equipment and factory supervision.
Produced Units
The total number of units of product that have been completed during a specific period of time.
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