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

Production costs (18,500 units):
Direct materials	$170,900
Direct labor	233,200
Variable factory overhead	245,800
Fixed factory overhead	91,700	$741,600
Operating expenses:
Variable operating expenses	$123,300
Fixed operating expenses	49,200	172,500

If 2,000 units remain unsold at the end of the month and sales total $1,079,000 for the month, what would be the amount of income from operations reported on the variable costing income statement?

a.$80,173

b.$70,259

c.$98,822

d.$234,990