Assume the following information for a company that produced 10,000 units during its first year of operations and sold 8,000 units and then produced 8,000 units and sold 10,000 units during its second year of operations: Per Year Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Per Unit $ 75 $ 50 $ 10 $300,000 If the company's absorption costing net operating income during its second year of operations was $25,000, what was its variable costing net operating income during its second year of operations? Multiple Choice $85,000 $42,500 $142,500 $(42,500)