A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,400 units): Direct materials $184,700 Direct labor 232,000 Variable factory overhead 254,200 100,600 Fixed factory overhead $771,500 Operating expenses: Variable operating expenses $121,100 41,100 Fixed operating expenses 162,200 If 2,000 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? a. $219,465 b. $79,536 c. $229,836 Od. $69,165