A business operated at 100% of capacity during its first month, with the following results:

Sales (98 units)		$4,214
Production costs (123 units):
Direct materials	$578
Direct labor	148
Variable factory overhead	258
Fixed factory overhead	246	1,230
Operating expenses:
Variable operating expenses	$614
Fixed operating expenses	344	958

What is the amount of the income from operations that would be reported on the absorption costing income statement?

Select the correct answer.

$2,472

$2,276

$4,091

$2,816