Castle Island Company produces a single product - speedboat. The company produced 800 units and sold 600 units during the year 2019 . Its total fixed manufacturing overhead cost is $400,000. Its variable manufacturing overhead cost is $300 per unit. For the year 2019, Castle Island's absorption costing net operating income would be higher than its variable costing net operating income by: $240,000$100,000$180,000$60,000