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

Production costs (19,100 units):
Direct materials	$180,700
Direct labor	222,700
Variable factory overhead	265,400
Fixed factory overhead	93,300	$762,100
Operating expenses:
Variable operating expenses	$133,500
Fixed operating expenses	48,800	182,300

If 1,600 units remain unsold at the end of the month and sales total $1,057,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a.$168,625

b.$63,841

c.$56,025

d.$176,450