Calculator A business operated at 100% of capacity during its first month, with the following results: Sales (90 units): $90,000 Production costs (100 units): $40,000 Direct labor 20,000 Variable factory overhead 2,000 Fixed factory overhead 7,000 69,000 Operating expenses: Variable operating expenses $8,000 Fixed operating expenses 1,000 9,000 The amount of operating income that would be reported on the variable costing income statement is a. $18,200 b. $18,000 c. $21,000 d. $18,900