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 Variable manufacturing overhead Sales commission Fixed selling and administrative expense Fixed manufacturing overhead Per Unit Per Year $ 200 $ 78 $ 50 $ 11 $ 8 $ 110,000 $ 300,000 Using variable costing, what is the net operating income for the second year of operations