Zee Corporation operated at 100% of capacity during its first month and incurred the following costs. Selling price is $800 per unit. Production costs (2,000 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $180,000 240,000 280,000 100.000 $800,000 Operating expenses Variable operating expenses Fixed operating expenses $130,000 50.000 180,000 If 400 units are sold during the month, what is total cost of goods sold reported under Absorption Costing? O a $160,000 O b. $140,000 O c. $640,000 d. $800,000