A business operated at 100% of capacity during its first month, with the following results: Sales (114 units) $684,000 Production costs (143 units): Direct materials $92,750 Direct labor 23,681 Variable factory overhead 41,441 Fixed factory overhead 39,468 $197,340 Operating expenses: Variable operating expenses $5,300 Fixed operating expenses 4,816 10,116 The amount of gross profit that would be reported on the absorption costing income statement is Oa 5683,857 Oh. 5526,660 Oo $516,564 Od $521,380