The following information is 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 manufacturing overhead Per Unit $200 $ 66 $ 50 $ 9 $ 8 $300,000 Using absorption costing, what is the cost of goods sold for the second year of operations? Multiple Choice $1,270,000 $1,625,000 $1,610,000 $1,350,000