A business operated at 100% of capacity during its first month and incurred the following costs:

Production costs (19,000 units):
Direct materials	$172,600
Direct labor	227,800
Variable factory overhead	258,500
Fixed factory overhead	100,600	$759,500
Operating expenses:
Variable operating expenses	$129,500
Fixed operating expenses	46,600	176,100

If 1,900 units remain unsold at the end of the month and sales total $1,070,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a.$65,890

b.$200,290

c.$210,350

d.$75,950