A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,600 units): $754,100 If 1,900 units remain unsold at the end of the month and sales total $1,146,000 for the month, the amount of operating income reported on the variable costing income statement would be a. 563,854 b $73,102 c. $89,920 d. 5282,203