A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,000 units): Direct materials Direct labor $185,000 231,300 Variable factory overhead 252,400 Fixed factory overhead 91,900 $760,600 Operating expenses: Variable operating expenses Fixed operating expenses 170,800 $128,500 42,300 If 1,500 units remain unsold at the end of the month and sales total $1,019,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $55,725 Ob. $63,383 Oc. $77,617 Od. $143,325