19 02:03:39 Mc Graw Hill cloudy Multiple Choice $8,416,200 O $11,795,000 $3,251,000 $5,792,200 < Prev 8 Exam Two 19 02:03:48 Marcelin Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: Variable costs per unit: Direct materials Fixed costs per year: Direct labor Fixed manufacturing overhead Fixed selling and administrative expenses $ 111 $ 837,600 $ 5,165,200 $ 2,541,200 The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 69,800 units and sold 67,400 units. The company's only product is sold for $286 per unit. The net operating income for the year under super-variable costing is: