A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,400 units) If 1,800 units remain unsold at the end of the month and sales total $1,005,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? . $67,469 b. $77,286 c. $94,872 d. $155,256