A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,600 units): If 2,000 units remain unsold at the end of the month and sales total $1,011,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? a. $151,240 b. $140,586 c. $88,682 d. $77,886