Help Save & Exit 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 $ 200 Direct materials $ 76 Direct labor $50 Variable manufacturing overhead $ 9 Sales commission $8 Fixed selling and administrative expense $ 110,000 Fixed manufacturing overhead $ 380,000 Using variable costing, what is the net operating income for the second year of operations? Multiple Choice O $130.000 O $140.000 $150,000 $160,000 OCE A OAE a ty C