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: Per Unit Per Year Direct materials $ 75 Direct labor $ 50 Variable manufacturing overhead $ 10 Fixed manufacturing overhead $ 300,000 If the company's absorption costing net operating Income during its second year of operations was $18,000, what was its varlable costing net operating Income or loss during its second year of operations? Multiple Choice $(39,000) $39,000 $139,000 $78,000