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 $ 65 Direct labor $ 50 Variable manufacturing overhead $ 8 Sales commission $ 8 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the company's net operating income? Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations: Per Unit Per Year Selling price Direct materials Direct labor Sales commission $ 200 $ 66 $ 50 Variable manufacturing overhead $ 9 $ 8 Fixed manufacturing overhead $ 300,000 Using absorption costing, what is the cost of goods sold for the second year of operations? Per Unit Per Year $ 200 Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Selling price Direct materials $ 74 Direct labor $ 50 Variable manufacturing overhead $ 12 Sales commission $ 8 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the company's net operating income? Per Unit $ 200 Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Selling price Per Year Direct materials $ 80 Direct labor Variable manufacturing overhead Sales commission $ 50 $ 8 $ 8 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the cost of the company's ending inventory?