Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations: Selling price Direct materials Direct labor Per Unit Per Year $ 200 $ 72 $ 50 $ 10 $ 8 Variable manufacturing overhead. Sales commission Fixed selling and administrative expense Fixed manufacturing overhead $110,000 $ 300,000 Using absorption costing, what is the net operating income for the second year of operations? O Multiple Choice $180,000 $130,000 $160,000