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Krepps Corporation produces a single product. Last year, Krepps manufactured 34,930 units and sold 29,900 units. Production costs for the year were as follows: Direct materials $265,468 Direct labor $171,157 Variable manufacturing overhead $300,398 Fixed manufacturing overhead $454,090 Sales totaled $1,330,550 for the year, variable selling and administrative expenses totaled $170,430, and fixed selling and administrative expenses totaled $261.975. 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 Multiple Choice $31,689 lower than under absorption costing $31689 higher than under absorption costing $65,390 lower than under absorption costing Sales totaled $1,330,550 for the year, variable selling and administrative expenses totaled $170,430, and fixed selling and administrative expenses totaled $261,975. 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: Multiple Choice $31,689 lower than under absorption costing, O $31,689 higher than under absorption costing $65,390 lower than under absorption costing $65.390 higher than under absorption costing