A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,900 units): Direct materials $175,000 Direct labor 231,400 Variable factory overhead 258,900 Fixed factory overhead 93,000 $758,300 Operating expenses: Variable operating expenses $127,900 Fixed operating expenses 41,900 169,800 If 1,800 units remain unsold at the end of the month and sales total $1,133,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa a. S76,254 Ob. 593,328 Oc. $66,902 Od. $271,763 A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,800 units): Direct materials $179,900 Direct labor 229,700 Variable factory overhead 241,900 Fixed factory overhead 98,500 $750,000 Operating expenses: Variable operating expenses $123,000 Fixed operating expenses 41,000 164,000 If 1,800 units remain unsold at the end of the month and sales total $1,084,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? Oa. $56,380 Ob. $64,904 Oc. $226,380 Od. $234,860