A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,700 units): If 1,900 units remain unsold at the end of the month and sales total $1,078,000 for the month, the amount of operating income reported on the absorption costing income statement would be a. $63,674 b. $207,274 c. $73,078 d. $216,712 A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,700 units): If 1,900 units remain unsold at the end of the month and sales total $1,078,000 for the month, the amount of operating income reported on the absorption costing income statement would be a. $63,674 b. $207,274 c. $73,078 d. $216,712