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

Production costs (20,500 units):
??? Direct materials	$182,300
??? Direct labor	238,300
??? Variable factory overhead	252,800
??? Fixed factory overhead	102,500	$775,900
Operating expenses:
??? Variable operating expenses	$122,100
??? Fixed operating expenses	45,000	167,100

If 1,800 units remain unsold at the end of the month and sales total $1,101,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a.$59,128

b.$217,128

c.$68,128

d.$226,128