A business operated at 100% o capacity during its first month and incurred the following costs: Production costs (18,300 units): Direct materials $174,600 Direct labor 235.400 Variable factory overhead 268.100 Fixed factory overhead 104.900 5783,000 Operating expenses Variable operating expenses $125,500 Fixed operating expenses 43,200 168.700 f 1,500 units remain unsold at the end of the month and sales total 51,167,000 for the month, what would be the amount of income from operations reported on the variable costing Income statement? a 57.00 On 5.02 O 14180 Od 12.70.60