A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (21,000 units): Direct materials $180,100 Direct labor 226,900 Variable factory overhead 256,300 Foxed factory overhead 104,200 $767,500 Operating expenses Variable operating expenses Fixed operating expenses $125,400 46,000 171,400 If 1,000 units remain unsold at the end of the month and sales total $1,111,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. 550,476 Ob. $222.748 Oc. $50.537 Od. $71.535