two different problems

Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8.000 units and sold 10,000 units during its second year of operations: Per Year Per Unit $200 $ 83 $ 50 $ 8 $ 8 Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed selling and administrative expense Fixed manufacturing overhead 2:38 $110,000 $300,000 Using variable costing, what is the net operating income for the second year of operations? Multiple Choice $70,000 $90,000 $100,000 Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed selling and administrative expense Fixed manufacturing overhead Per Unit $200 $ 79 $ 50 $ 12 $ 8 $110,000 $300,000 Using absorption costing, what is the net operating income for the second year of operations? Multiple Choice $70,000 $60,000 $40,000