quick please answer the following

A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,900 units): If 2,000 units remain unsold at the end of the month and sales total $1,117,000 for the month, the amount of operating income reported on the variable costing income statement would be a. $88,641 b. $254,215 c. $63,321 d. 572,057