Assume the following information for a company that produced 10,000 units during its first year of operations and sold 8,000 units: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Per Unit Per Year $ 75 $ 50 $ 10 $ 300,000 If the company's absorption costing net operating income during its first year of operations was $65,000, what was its variable costing net operating income during its first year of operations? Multiple Choice $25,000 O $5,000 O $125,000 O $105,000