question content area a business operated at 100% of capacity during its first month and incurred the following costs: production costs (17,000 units): line item descriptionamountamount direct materials$181,200 direct labor231,000 variable factory overhead259,200 fixed factory overhead100,000 total production costs $771,400 operating expenses: variable operating expenses$120,800 fixed operating expenses47,200 total operating expenses 168,000 if 1,800 units remain unsold at the end of the month and sales total $1,039,000 for the month, the amount of operating income reported on the variable costing income statement would be