plz answer this question quick (will like up c:)

A business operated at 100% of capacity during its first month, with the following results: $578,200 Sales (98 units) Production costs (123 units) Direct materials $78,448 Direct labor 20,029 Variable factory overhead Fixed factory overhead 35,051 33,383 166,911 Operating expenses Variable operating expenses $6,496 Fixed operating expenses 3,431 9,927 The amount of operating income that would be reported on the absorption costing income statement 15 a. $465,316 b. $461,885 Oc. $435,286 O d. $578,077