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Question 10: During its first year of operations, Carlos Manufacturing Corporation incurred the following costs to produce 8,000 units of its only product: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $7 per unit $3 per unit $18 per unit $450,000 in total The company also incurred the following costs in selling 7,500 units of product during its first year: Variable selling and administrative Fixed selling and administrative $2 per unit $60,000 in total Assume that direct labor is a variable cost. If Carlos' absorption costing net operating income for this first year is $118,125, what would its variable costing net operating income be for this first year