A business operated at $100\%$ of capacity during its first month and incurred the following costs:

Operating expenses:

$172,200$

If $1,600$ units remain unsold at the end of the month and sales total $$1,064,000$ for the month, the amount of operating income reported on the variable costing income state

be

a$.$ $$189,668$

b$.$ $$70,415$

c$.$ $$57,295$

d$.$ $$50,034$