A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,300 units): Direct materials Direct labor $170,700 239,100 Variable factory overhead 249,800 Fixed factory overhead 97,400 $757,000 Operating expenses: Variable operating expenses Fixed operating expenses $122,400 49,300 171,700 If 1,500 units remain unsold at the end of the month and sales total $1,149,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $54,066 Ob. $274,260 Oc. $76,123 Od. $62,049