A business operated at 100% of capacity during its first month, with the following results: Sales (108 units) $572,400 Production costs (135 units): Direct materials $77,346 Direct labor 19,748 Variable factory overhead 34,559 Fixed factory overhead 32,912 164,565 Operating expenses: Variable operating expenses $6,265 Fixed operating expenses 3,143 9,408 The amount of gross profit that would be reported on the absorption costing income statement is Oa. $572,265 Ob. $434,483 Oc. $431,340 Od. $440,749