Osawa Inc. manufactured 200,000 units of its only product in its first year of operations. Variable manufacturing costs were $30 per unit. Fixed manufacturing costs were 5600,000 and selling and administrative costs totaled $300,000 Osawa sold 120000 units at a selling price of $40 per unit. Osawa's net operating income using variable costing would be: O A $400,000 $300,000 oc $600,000 OD $200,000