A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,400 units): $748,200 If 2,000 units remain unsold at the end of the month and sales total $1,186,000 for the month, the amount of operating income reported on the absorption costing income statement would be a. $334,188 b. $73,353 c. $324,214 d. $63,314