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 $ 73 Direct labor $ 50 Variable manufacturing overhead Sales commission $ 11 $ 8 Fixed manufacturing overhead $ 300,000 Using absorption costing, what is the company's net operating income? Multiple Choice $222,000 $232,000 $242,000 $252,000