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: Select one: O a. $60,000 Ob. $180,000 Oc. $240,000 O d. $100,000