A business operated at 100% of capacity during its first month, with the following results:

Sales (120 units)		$600,000
Production costs (150 units):
Direct materials	$75,000
Direct labor	18,750
Variable factory overhead	33,750
Fixed factory overhead	30,000	157,500
Operating expenses:
Variable operating expenses	$5,400
Fixed operating expenses	3,310	8,710

What is the amount of the income from operations that would be reported on the variable costing income statement?

a.$492,600

b.$591,290

c.$599,850

d.$459,290