Assume the following information for a company that produced and sold 10,000 units during its first year of operations: Per Unit Per Year Selling price $ 200 Direct materials $ 66 Direct labor $ 50 Variable manufacturing overhead $ 9 Sales commission $ 8 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the companys net operating income? Multiple Choice $670,000 $370,000 $450,000 $350,000