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 Unit Per Year $75 $50 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $10 $300,000 If the company's absorption costing net operating income during its second year of operations was $20,000, what was its variable costing net operating income during its second year of operations? Multiple Choice O $140,000) O $40,000 o $140,000 o $80,000