the answer is 340,000 just wanted to see how to get that

Margot.Co. sells markers, and information relating to Year 1 is below. - the company produced 1,000,000 units, which is normal production for Harvey - the company sold 600,000 units - production of each marker costs $0.35;$0.10 are fixed manufacturing costs and $0.25 are variable manufacturing costs At Year 1 end, the company reported the following income statement according to GAAP (absorption costing): Under Variable Costing, what is Year 1 Operating Income