company ir currently uses variable costing in presenting its income statement. in march 2020, the company produced 50,000 units and sold 45,000 units. the company sells its products at $100 per unit. the following are the costs incurred during march: - direct materials: $30 per unit - direct labor: $20 per unit - manufacturing overhead: $20 per unit (30% is fixed cost) - total period cost: $20,000 (30% is fixed cost) assuming there were no ending inventories in february 2020, what would be the net operating income of company ir?