Indiana Corporation produces a single product that it sells for $9 per unit. During the first year of operations, 100,000 units were produced and 90,000 units were sold. Manufacturing costs and selling and administrative expenses for the year were as follows:

Fixed Costs aable Costs Raw materials Direet labor. Factory overhead Selling and a S1.75 per unit produced S1.25 per unit produced $0.50 per unit produced S0.60 per unit sold S100,000 S70.000 What was Indlana Corporatilon's net operating Income for the year using variable costing? O $181,000 O $271,000 O $281,000 $371,000