A business operated at 100% of capacity during its first month and incurred the following costs:

Production costs (19,100 units):
Direct materials	$182,900
Direct labor	226,300
Variable factory overhead	249,400
Fixed factory overhead	90,300	$748,900
Operating expenses:
Variable operating expenses	$120,300
Fixed operating expenses	47,600	167,900

If 1,500 units remain unsold at the end of the month and sales total $1,104,000 for the month, what would be the amount of income from operations reported on the variable costing income statement?

a.$58,814

b.$238,776

c.$72,000

d.$51,723