More the following information for a company that produce 10.000 units and cold 1000 units Gurwigs fout year of operations and produced 8.000 units and cold 10.000 onts i second year of operations PEE Year Bolling price Direct materials Direct Labor Variable mutacturing overhead Sales boission rund selling and adesinistrative expense Fixed matfacturing overhead Per unit $200 3.79 50 $ 32 $210,000 $300.000 Using variable costing what is the net operating income for the second year of operation Multiple Choice $90,000 $70,000 $80,000 $100,000