A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,200 units): Direct materials $182,200 Direct labor 231,200 Variable factory overhead 261,700 Fixed factory overhead 95,600 $770,700 Operating expenses: Variable operating expenses $126,000 47,900 Fixed operating expenses 173,900 If 1,700 units remain unsold at the end of the month and sales total $1,113,000 for the month, what would be the amount of income from operations reported on the variable costing Income statement? Oa. $83,636 Ob. $228,200. Oc. $59,774 Od. $68,239