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Carr Company produces a single product. Last year, Carr manufactured 33,110 units and sold 27,600 units. Production costs for the year were as follows: Fixed manufacturing overhead $463,540 Variable manufacturing overhead $294,679 Direct labor $175,483 Direct materials $248,325 Sales were $1,242,000, for the year, variable selling and administrative expenses were $140,760, and fixed selling and administrative expenses were $221,837. There was no beginning inventory. Assume that direct labor is a variable cost. Under variable costing, the company's net operating income for the year would be: $30,305 lower than under absorption costing O $30,305 higher than under absorption costing O $77,140 higher than under absorption costing O $77,140 lower than under absorption costing