A business operated at 100% of capacity during its first month, voith the following results : Sales (114 units) $535,800 Production costs (142 units) Direct materials $72,145 Direct labor 18,420 Variable factory overhead 32,235 Fived factory overhead 153,502 30,701 Operating expenses Variable operating expenses $5,241 Fixed operating expenses 3,202 8,443 The amount of operating income that would be reported on the absorption costing income statement is O. 5428.770 Ob. 5431972 Oc. 5404.123 Od: 5535658