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

Production costs $(19,000$ units$)$:

Direct materials $$173,600$

Direct labor $239,500$

Variable factory overhead $255,800$

Fixed factory overhead $94,800$ $$763,700$

Operating expenses:

Variable operating expenses $$122,000$

Fixed operating expenses $45,400167,400$

If $1,900$ units remain unsold at the end of the month and sales total $$1,148,000$ for the month, what would be the amount of income from operations reported on the variable costing income statement?

a$.$ $$76,370$

b$.$ $$93,110$

c$.$ $$283,709$

d$.$ $$66,890$