A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,300 units): Direct materials $184,100 Direct labor 227,500 Variable factory overhead 258,900 Fixed factory overhead 102,500 $773,000 Operating expenses: Variable operating expenses Fixed operating expenses $128,400 40,400 168,800 If 2,000 units remain unsold at the end of the month and sales total $1,034,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $108,879 Ob. $169,672 Oc. $89,364 d. $77,514