Assume the following information for a company that produced $10,000$ units and sold $9,000$ units during its first year of operations:

Per Unit Per Year

Selling price $ $200$

Direct materials $ $79$

Direct labor $ $50$

Variable manufacturing overhead $ $12$

Sales commission $ $8$

Fixed manufacturing overhead $ $300,000$

Using variable costing, what is the company$$s net operating income?

Multiple Choice

$$159,000$

$$239,000$

$$139,000$

$$149,000$