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 $ $78$

Direct labor $ $50$

Variable manufacturing overhead $ $11$

Sales commission $ $8$

Fixed manufacturing overhead $ $300,000$

Using absorption costing, what is the company$$s net operating income?

Multiple Choice

$$ $$210,000$

$$ $$530,000$

$$ $$310,000$

$$ $$230,000$