A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,700 units): If 1,000 units remain unsold at the end of the month and sales total $1,027,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? a. 557,183 b. 565,226 c. $170,026 d. $161,983