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 $ 66 $ 50 $ 9 $ 8 $ 110,000 $ 300,000 Using absorption costing, what is the net operating income for the second year of operations