help please. Thank you

Assume the following information for a company that produced and sold 10,000 units during Year 1. It also produced 15,000 units and sold 12,000 units during Year 2 while producing 12,000 units and selling 15,000 units in year 3. Per Unit Per Year selling price $ 240 Direct materials $ 81 Direct labor $ 61 Variable manufacturing overhead $ 10 Sales commission $ 11 Fixed manufacturing overhead $ 450,000 Tixed selling and administrative expense $ 250,000 Using variable costing, what is the net operating income for Year 3? Multiple Choice $455,000 $670.000 $905.000 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 Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Pixed manufacturing overhead Per Unit $ 200 $ 75 $ 50 $ 10 $8 $ 300,000 Using variable costing, what is the unit product cost for units produced during the second year of operations? Multiple Choice $135.00 $172.50 $165 00