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

Production costs (17,800 units):
??? Direct materials	$181,500
??? Direct labor	224,300
??? Variable factory overhead	260,800
??? Fixed factory overhead	93,400	$760,000
Operating expenses:
??? Variable operating expenses	$130,800
??? Fixed operating expenses	45,700	176,500

If 1,700 units remain unsold at the end of the month and sales total $1,046,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a.$63,664

b.$182,084

c.$72,584

d.$173,164