A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,000 units): Operating expenses: $742,300 Variable operating expenses $121,300 Fixed operating expenses 49,100 170,400 If 1,900 units remain unsold at the end of the month and sales total $1,007,000 for the month, the amount of operating income reported on the variable costing income statement would be a. $72,871 b. $167,215 c. 582,963 d. 5102,008