A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,300 units): Direct materials $181,000 Direct labor 233,000 Variable factory overhead 250,700 Fixed factory overhead 101,000 $765,700 Operating expenses: Variable operating expenses $131,200 Fixed operating expenses 45,600 176,800 If 1,900 units remain unsold at the end of the month and sales total $1,082,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a.$75,380 b.$92,785 c.$204,944 d.$65,437

A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,300 units): Direct materials $181,000 Direct labor 233,000 Variable factory overhead 250,700 Fixed factory overhead 101,000 $765,700 Operating expenses: Variable operating expenses $131,200 Fixed operating expenses 45,600 176,800 If 1,900 units remain unsold at the end of the month and sales total $1,082,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $75,380 Ob. $92,785 Oc. $204,944 Od. $65,437