A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,100 units): Direct materials $183,000 Direct labor 221,600 Variable factory overhead 258,900 Fixed factory overhead 103,300 $766,800 Operating expenses: Variable operating expenses $123,900 Fixed operating expenses 47,700 171,600 If 1,700 units remain unsold at the end of the month and sales total $1,077,000 for the month, what would be the amount of income from operations reported on the variable costing income statement