Dewiel Corporation manufactures a variety of products. The following data pertain to the company's operations over the last two years:

Variable costing net operating income, last year.....$90,900
Variable costing net operating income, this year....$110,700
Increase in ending inventory, last year..............1,500 units
Decrease in ending inventory, this year..............1,200 units
Fixed manufacturing overhead cost per unit...........$4

What was the absorption costing net operating income last year?