Trembla Carcoration manufactures and seis one aroduct. The following information pertairs to the company's first year of sacratiars: Variable costa per unit: Direot materials Fixed cont per year: Direct labor Fixed manufacturing overhead Fixed selling and administrative $ 539,000 $3,675,000 $1,350,000 The company does not have any variable manufacturing overhead costs or verlable selling and administrative experses. During its first year of operations, the company produced 49.000 units and sold 45.000 units. The company's only product is sold for 5233 per unit Assume that the company uses a variable costing system that assigns $11 af direct labor cost to each unt that is produced. The unit product cost under this casting system is: Muhiple Choice O $2100 wit $94 per unit o $190 perrt o $105 per unit Union Coporation manufactures and sells are product. The following Information pertains to the company's first year of operators: $ 2 Variable costs per uniti Direct materials Pixed coute per years Direct labor Fixed nenufacturing overhead Fixed selling and administrative AXARSA $ 528,000 $1,632.000 $ 646,000 The company does not have any variable manufecturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 24.000 units and sold 17,000 units. The company's only product is sold for $232 per unit. Assume that the company uses an absorption costing system that assigns $22 of direct labor cost and $68 of fixed manufacturing overhead to each unit that is pradiced. The net operating Income under this casting system is o $374.000 O $1102.000 o $830,000) C) $256,000