Souffront Corporation manufactures and sells one product. In the company's first year of operations, the variable cost consisted solely of direct materials of $103 per unit. The annual fixed costs were $1,503,600 of direct labor cost, $4,009,600 of fixed manufacturing overhead expense, and $1,752,100 of fixed selling and administrative expense. The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 62,700 units and sold 58,500 units. The company's only product is sold for $267 per unit. The net operating income for the year under super-variable costing is: Multiple Choice $2,328,700 O O $2.815.371 O $3,832 300 $6,338,300