Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Per Unit Per Year Selling price $ 200 Direct materials $ 76 Direct labor $ 50 Variable manufacturing overhead $ 9 Sales commission $ 8 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the company’s net operating income? Multiple Choice $203,000 $293,000 $193,000 $213,000

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