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: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed selling and administrative expense Fixed manufacturing overhead Per Unit $200 $ 74 $ 50 $ 12 $ 8 $110,000 $300,000 Using variable costing, what is the net operating income for the second year of operations? Multiple Choice $ 150.000 $150.000 O $140,000 O $430,000 51R0.000