Marcelin Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: Variable costs per unit: Direct materials $ 105 Fixed costs per year: Direct labor $1,388, 100 Fixed manufacturing overhead $4,230,400 Fixed selling and administrative expenses $2,081,200 The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 66,100 units and sold 63,800 units. The company's only product is sold for $270 per unit. The net operating income for the year under super-variable costing is: Multiple Choice 0 $7,057,700 0 $4,908,500 0 $10,527,000 0 $2,827,300