A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,300 units): Direct materials Direct labor $179,300 228,700 Variable factory overhead 257,400 Fixed factory overhead 104,500 $769,900 Operating expenses: Variable operating expenses Fixed operating expenses $121,900 45,300 167,200 If 1,700 units remain unsold at the end of the month and sales total $1,036,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $78,476 Ob. $64,474 Oc. $55,723 Od. $154,592