A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (10,000 units): Direct materials $140,000 Direct labor 40,000 Variable factory overhead 20,000 Fixed factory overhead 4,000 $204,000 Selling & Administrative Expenses: Variable Selling & Administrative Expenses $ 34,000 Fixed Selling & Administrative Expenses 2,000 36,000 If 2,000 units remain unsold at the end of the month and sales total $300,000 for the month, the amount of operating income that would be reported on the absorption costing income statement is $163.200 O $100,800 O none of these answer choices O $160,000 O $100.000