Corporation manufactures and sells one product. operations: Selling price per unit Variable costs per unit Manufacturing: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs per year of MPSPBP346 Fixed manufacturing overhead Selling and administrative expense Production Sales 5,000 units 4,500 units The following information pertains to the company's first year of $100 $9 $20 $11 $8 $45,000 $56,100 Q) What is Corporation's net operating income under variable costing in the first year? AJS