produced 8,000 units and sold 10,000 units during its second year of operations: Per Unit Per Year Selling price $ 200 Direct materials $ 68 Direct labor $50 Variable manufacturing overhead $ 11 Sales commission $ 8 Pxed selling and administrative expense $ 110,000 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the net operating income for the second year of operations? Multiple Choice $190,000 $200,000 Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed selling and administrative expense Fixed manufacturing overhead Per Unit $ 200 $ 68 $ 50 $ 11 $ 8 $ 110,000 $ 300,000 Using variable costing, what is the net operating income for the second year of operations? Multiple Choice $190,000 $200,000