econd year of operations: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit $200 $ 65 $ 50 $ 8 $ 8 Using absorption costing, what is the cost of goods sold for the second year of operations? $300,000 econd year of operations: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit $200 $ 65 $ 50 $ 8 $ 8 Using absorption costing, what is the cost of goods sold for the second year of operations? $300,000