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

Production costs (19,000 units):
Direct materials	$173,400
Direct labor	231,000
Variable factory overhead	265,500
Fixed factory overhead	103,300	$773,200
Operating expenses:
Variable operating expenses	$132,100
Fixed operating expenses	42,400	174,500

If 1,800 units remain unsold at the end of the month and sales total $1,197,000 for the month, what would be the amount of income from operations reported on the variable costing income statement?