A business operated at 100% of capacity during its first month, with the following results:

Sales (90 units)		$90,000
Production costs (100 units):
Direct materials	$40,000
Direct labor	20,000
Variable factory overhead	2,000
Fixed factory overhead	7,000	69,000
Operating expenses:
Variable operating expenses	$ 8,000
Fixed operating expenses	1,000	9,000

What is the amount of the income from operations that would be reported on the variable costing income statement?

a.$18,900

b.$18,000

c.$18,200

d.$21,000