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: Per Unit Per Year Selling price $ 200 Direct materials $ 80 Direct labor $ 50 Variable manufacturing overhead $ 8 Sales commission $ 8 Fixed manufacturing overhead $ 300, 000 Using absorption costing, what is the cost of goods sold for the second year of operations? Multiple Choice $1,374,000 $1,755,000 $1,454,000 $1,740,000