A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,600 units): $748,100 If 1,500 units remain unsold at the end of the month and sales total $1,055,000 for the month, the amount of operating income reported on the variable costing income statement would be a. $47,090 b. $54,473 c. $66,175 d. $193,160