A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,800 units): Direct materials $175,300 Direct labor 237,500 Variable factory overhead 241,000 Fixed factory overhead 94,700 $748,500 Operating expenses: Variable operating expenses $133,800 41,700 Fixed operating expenses 175,500 If 1,700 units remain unsold at the end of the month and sales total $1,017,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Ca. $67,6841 Ob. $59,120 c. $152,233 d. $83,553