Assume the following information for a company that produced $10,000$ units and sold $9,000$ units during its first year ofoperations:Selling priceDirect materialsDirect laborVariable manufacturing overhead $ $10$Sales commissionFixed manufacturing overheadPer Unit Per Year$ $200$$$77$$ $50$$ $8$$$300,000$Using variable costing, what is the company's net operating income? $$195,000$ $$275,000$ $$185,000$ $$175,000$