A business operated at 100% of capacity during its first month, with the following results: Sales (90 units) $90,000 Production costs (100 units): Direct materials $40,000 Direct labor 20,000 Variable factory overhead 2,000 Fixed factory overhead 2.000 69,000 Operating expenses: $ 8,000 Variable operating expenses 1,000 Fixed operating expenses 9,000 Operating expenses: Variable operating expenses $8,000 Fixed operating expenses 1,000 9,000 What is the amount of the income from operations that would be reported on the absorption costing income statement? $21,000 $18,900 $ 18,200 $27,900