A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,600 units): Direct materials $172,300 Direct labor 235,700 Variable factory overhead 244,800 Fixed factory overhead 100,200 $753,000 Operating expenses: Variable operating expenses $124,600 49,600 Fixed operating expenses 174,200 If 1,800 units remain unsold at the end of the month and sales total $1,027,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $166.578 Ob. $66,764 Oc. $77,011 Od. $94,827 A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,000 units): Direct materials $173,000 Direct labor 235,400 Variable factory overhead 249,000 Fixed factory overhead 92,800 $750,200 Operating expenses: Variable operating expenses $126,600 48,900 Fixed operating expenses 175,500 If 1,800 units remain unsold at the end of the month and sales total $1,189,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? Oa. $330818 Ob. $59.166 Oc. 367518 Od. $322.466