Walsh Corporation manufactures a single product. The company has supplied the following data: $ Selling price per unit 30 Variable costs per unit: Production $ 7 Selling and administrative $ Fixed costs per year: Production $ 75,000 Selling and administrative $ 50,000 $ 4 There was no beginning inventory. During the year 25,000 units were produced and 20,000 units were sold. The company's net operating income for the year under variable costing would be: Select one: O a $280,000 Ob $255,000 Oc$270,000 od $200,000