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 $77 Direct labor $50 Variable manufacturing overhead $10 Sales commission $8 Fixed manufacturing overhead $300,000 Using variable costing, what is the company's net operating income? $275,000 O $185,000 O $175,000 O $195,000