A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,000 units): Direct materials Direct labor $180,600 228,100 245,700 Variable factory overhead Fixed factory overhead 90,100 $744,500 Operating expenses: Variable operating expenses $134,100 Fixed operating expenses 45,500 179,600 If 1,900 units remain unsold at the end of the month and sales total $1,134,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? Oa. $63,209 Ob. $283,039 Oc. $73,139 Od. $293,171