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

Production costs (18,000 units):
Direct materials	$178,100
Direct labor	234,100
Variable factory overhead	244,300
Fixed factory overhead	102,500	$759,000
Operating expenses:
Variable operating expenses	$134,200
Fixed operating expenses	42,700	176,900

If 1,800 units remain unsold at the end of the month and sales total $1,194,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a.$334,108

b.$65,650

c.$75,900

d.$323,750