Calculator A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,500 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $180,200 227,000 255,000 103,600 $765,800 Operating expenses: Variable operating expenses $132,700 Fixed operating expenses 47,600 180,300 If 1,800 units remain unsold at the end of the month and sales total $1,106,000 for the month, what would be the amount of income from operations reported on the absorption costing Income statement? Ca $61,126 b. $70,689 Cc. $221,026 d. $230,621 Submit Test for Gradir