A business operated at 100% of capacity during its first month and incurred the following costs:
Production (10,000 units)
Direct materials 140,000
Direct labor 40,000
variable factory overhead 20,000
fixed factory overhead 4,000

204,000

Operating expences:
variable operating expences 34,000
Fixed operating ex[ences 2,000

36,000

if 2,000 units remain unsold at the the end of the month and sales total $300,000 for the month, what is the amount of the income from operations reported the variable costing income statement?