A business operated at 100% of capacity during its first month, with the following results: $498,200 Sales (106 units) Production costs (133 units): Direct materials $67,573 Direct labor 17,253 30,192 Variable factory overhead Fixed factory overhead 28,755 143,773 Operating expenses: Variable operating expenses $6,250 Fixed operating expenses 4,057 10,307 What is the amount of the gross profit thaould be reported on the absorption costing income statement? Oa. $383,614 Ob. $373,307 Oc. $498,067 Od. $377,364