A business operated at 100% of capacity during its first month and incurred the following costs: Production costs ( 18,400 units): If 2,000 units remain unsold at the end of the month and sales total $1,164,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? a. $296,520 b. $307,389 c. $72,120 d. $82,989