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

Production costs (20,400 units):
Direct materials	$172,100
Direct labor	228,200
Variable factory overhead	267,500
Fixed factory overhead	102,500	$770,300
Operating expenses:
Variable operating expenses	$129,300
Fixed operating expenses	40,700	170,000

If 1,700 units remain unsold at the end of the month and sales total $1,064,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a.$187,888

b.$55,650

c.$179,350

d.$64,192