A business operated at 100% of capacity during its first month, with the following results: Sales (102 units) $438,600 Production costs (128 units): Direct materials $59,498 Direct labor 15,191 Variable factory overhead 26,584 Fixed factory overhead 25,319 126,592 Operating expenses: Variable operating expenses $5,187 Fixed operating expenses 4,719 9,906 The amount of gross profit that would be reported on the absorption costing income statement is a. $332,535 b. $327,816 c. $337,722 d. $438,472 Below is budgeted production and sales information for Flushing Company for the month of December Product XXX Product ZZZ Estimated beginning inventory 28,800 units 19,800 units Desired ending Inventory 35,700 units 14,800 units Region I, anticipated sales 346,000 units 265,000 units Region II, anticipated sales 181,000 units 145,000 units The unit selling price for product XXX is $5 and for product zzz is $15. Budgeted production for product Zzz during the month is Ca. 424,800 units b. 405.000 units c. 591 500 units d. 410,000 units