Calculator A business operated at 100% of capacity during its first month, with the following results: Sales (96 units) Production costs (120 units): $480,000 Direct materials Direct labor Variable factory overhead Fixed factory overhead $60,000 15,000 27,000 24,000 126,000 Operating expenses: Variable operating expenses $5,220 3,610 Fixed operating expenses What is the a " $471,170 Ob, $479,880 . $393,180 Od. $365,570 8,830 mount of the income from operations that would be reported on the variable costing income statement