Assume the following information for a company that produced and sold 10.000 units during Year 1. It also produced 15,000 units and sold 12000 units during Year 2. while producing 12.000 units and selling 15.000 units in year 3. Per Year Selling price Direct materials Direct Labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Fixed selling and administrative expense Per Unit $240 $ 94 $ 63 $ 10 $ 11 $450,000 $250, eee Using valable costing, what is the net operating Income for Year 3? Mit Choice $145.000 $395.000 Using variable costing, what is the net operating income for Year 3? Multiple Choice O $445,000 $395.000 $680,000 $230,000