Assume a company has variable manufacturing costs of $20 per unit and total fixed manufacturing overhead per period is $150,000. In its first year of the operati company produced 12.500 units and sold 10,800 units and reported absorption costing net operating income of $38,000. What is the company's variable costing operating income in its first year of operations? Mimple Choice $53600 $32.600 $200 $7600