A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,300 units): Direct materials Direct labor $178,500 229,400 257,400 90,600 Variable factory overhead Fixed factory overhead $755,900 Operating expenses: Variable operating expenses $127,600 40,800 Fixed operating expenses 168,400 Ir 1,700 units remain unsold at the end of the month and sales total $1,123,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? a. $61,804 b. 570,220 c. $268,854 d. $260,504