Assume the following information for a company that produced and sold 10,000 units during its first year of operations: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit $200 $ 80 $ 50 $ $ 8 00 00 $300,000 Using variable costing, what is the company's net operating income? Multiple Choice $320,000 $220,000 $240,000 $540,000