A business operated at 100% of capacity during its first month and incurred th

A business operated at 100% of capacity during its first month and incurred the following costs:

Production costs (10000 units):

Direct Materials $140000

Direct Labor 40000

Variable Factory Overhead 20000

Fixed factory overhead 4000 $204000

Operating expneses:

variable operating expenses $34000

fixed operating expenses 2000 36000

If 2000 units remain unsold at the end of the month and sales total $300000 for the month what would be the amount of income from operations reported on the
variable costing income statment?

a) 100800

b 100000

c) 114800

d) 140000

(please show work)