A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,100 units): Direct materials $170,000 Direct labor 221,300 Variable factory overhead 246,900 Fixed factory overhead 92,200 $730,400 Operating expenses: Variable operating expenses $132,800 46,500 Fixed operating expenses 179,300 If 1,600 units remain unsold at the end of the month and sales total $1,096,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? Ca. $237,102 b. $50,302 CC $58,141 d. $244,410