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: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Per Unit Per Year $75 $50 $10 $300,000 If the company's variable costing net operating income during its second year of operations was $80,000, what was its absorption costing net operating income during its second year of operations