A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,800 units): Direct materials $183,400 Direct labor 238,000 Variable factory overhead 241,500 Fixed factory overhead 96,300 $759,200 Operating expenses: Variable operating expenses Fixed operating expenses $134,000 49,400 183,400 If 1,500 units remain unsold at the end of the month and sales total $1,011,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? O $75,207 Ob $60,574 O $121,129 Od $52,891