A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,000 units): Direct materials $178,900 Direct labor 238,000 Variable factory overhead 256,100 Fixed factory overhead 91,800 $764,800 Operating expenses: Variable operating expenses $129,400 46,100 Fixed operating expenses 175,500 If 1,600 units remain unsold at the end of the month and sales total $1,192,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $315,168 Ob. $63,341 Oc. $88,499 Od. $71,981 Q 9:52 AM