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

Production costs (18,400 units):
Direct materials	$183,100
Direct labor	235,500
Variable factory overhead	261,800
Fixed factory overhead	101,700	$782,100
Operating expenses:
Variable operating expenses	$132,300
Fixed operating expenses	44,700	177,000

If 1,900 units remain unsold at the end of the month and sales total $1,195,000 for the month, what would be the amount of income from operations reported on the variable costing income statement?

a.$70,259

b.$306,130

c.$80,760

d.$99,038