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

Production costs $(17,700$ units$)$:

Direct materials $$178,500$

Direct labor $237,800$

Variable factory overhead $269,000$

Fixed factory overhead $100,300$ $$785,600$

Operating expenses:

Variable operating expenses $$132,200$

Fixed operating expenses $44,500176,700$

If $1,900$ units remain unsold at the end of the month and sales total $$1,099,000$ for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a$.$ $$84,330$

b$.$ $$73,563$

c$.$ $$210,263$

d$.$ $$220,938$