A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,400 units): If 2,000 units remain unsold at the end of the month and sales total $1,052,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a. $96,278 b. 569,144 c. $78,557 d. $187,282