Help Save & Ex 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 Unit Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission $ 200 $ 75 $ 50 $8 $8 Fixed selling and administrative expense $110,000 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the net operating income for the second year of operations?