A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,800 units): Direct materials Direct labor $179,100 238,500 Variable factory overhead 268,400 Fixed factory overhead 100,800 $786,800 Operating expenses: Variable operating expenses $126,700 Fixed operating expenses 47,800 174,500 If 2,000 units remain unsold at the end of the month and sales total $1,079,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a. $186,752 b. $97,101 c. $69,293 d. $79,475