A business operated at 100% of capacity during its first month and incurred the following costs: Production costs ( 18,600 units): $773,300 Operating expenses: \begin{tabular}{lr} Variable operating expenses & $123,200 \\ Fixed operating expenses & 43,200166,400 \\ \cline { 2 } If 1,900 units remain unsold at the end of the month and sales total $1,083,000 \end{tabular} for the month, what would be the amount of income from operations reported the variable costing income statement? a. $95,991 b. $68,880 C. $78,993 d. $212,058