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

Production costs (20,100 units):
Direct materials	$178,300
Direct labor	236,600
Variable factory overhead	253,400
Fixed factory overhead	102,400	$770,700
Operating expenses:
Variable operating expenses	$128,200
Fixed operating expenses	45,700	173,900

If 1,900 units remain unsold at the end of the month and sales total $1,181,000 for the month, what would be the amount of income from operations reported on the variable costing income statement?

a.$63,173

b.$299,550

c.$89,291

d.$72,852