Please help answer, If 1,500 units remain unsold at the end of the month and sales total $1,078,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement

A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (21,000 units): a. $194,421 b. $53,800 c. $200,835 d. $47,321