1 0034 27 Paparell Corporation manufactures and sells one product. The following information pertains to the company's first year of operations Variable costs per unit: Direct materials Fixed costs per year: Direct labor Fixed manufacturing overhead i Fixed selling and administrative expenses $ 89 $360,000 $ 1,520,000 $ 458,000 The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 23,500 units and sold 15,500 units. The company's only product is sold for $225 per unit The net operating income (loss) for the year under super-variable costing is: Multiple Choice $538,000)