Variable Cost per unit

Direct materials $81.00

Fixed costs per year

Direct labor $280,000

Fixed manufactoring overhead $1480,000

Fixed selling and administrative $ 442,000

Tish Corporation manufactures and sells one product. The information shown pertains to the company's first year of operations. The company doesn't have any variable manufacturing overhead costs or variable selling and administrative costs. During its first year of operations, the company produced 20,000 units and sold 13,000 units. The company's only product is sold for $242 per unit. What's the net operating income for the year under super-variable costing? A. $(11,000) B. $(109,000) C. $507,000 D. $(676,000)