A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,300 units): Direct materials $173,100 Direct labor 234,900 Variable factory overhead 259,500 Fixed factory overhead 93,900 $761,400 Operating expenses: Variable operating expenses $130,900 Fixed operating expenses 48,500 179,400 If 1,500 units remain unsold at the end of the month and sales total $1,112,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? a. $54,713 b. $225,913 c. $62,410 d. $233,610