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: 11 Per Year 5 points Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed selling and administrative expense Fixed manufacturing overhead Per Unit $ 200 $ 84 $ 50 $ 9 $ 8 & 01:44:39 $ 110,000 $ 300,000 Using absorption costing, what is the net operating Income for the second year of operations? Multiple Choice B $50.000 $40.000 $70,000 $20.000