A business operated at 100% of capacity during its first month and incurred the following costs:

Production costs (19,200 units):
Direct materials	$170,200
Direct labor	231,400
Variable factory overhead	244,200
Fixed factory overhead	98,900	$744,700
Operating expenses:
Variable operating expenses	$120,100
Fixed operating expenses	43,300	163,400

If 1,800 units remain unsold at the end of the month and sales total $1,191,000 for the month, what would be the amount of income from operations reported on the variable costing income statement?

a. $69,816

b. $343,538

c. $85,134

d. $60,544