$380,000 A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (10,000 units): Direct materials $80,000 Direct labor 120,000 Variable factory overhead 140,000 Fixed factory overhead 40,000 Operating expenses: SE Variable operating expenses $65,000 . Fixed operating expenses 25,000 90,000 - a. $28,200 b. $22,800 c. $34,000 d. $24,300 $380,000 A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (10,000 units): Direct materials $80,000 Direct labor 120,000 Variable factory overhead 140,000 Fixed factory overhead 40,000 Operating expenses: SE Variable operating expenses $65,000 . Fixed operating expenses 25,000 90,000 - a. $28,200 b. $22,800 c. $34,000 d. $24,300