A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,300 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead 175,300 228,600 261,100 92,300 $757,300 Operating expenses: Variable operating expenses Fixed operating expenses $122,800 44,500 167,300 If 2,000 units remain unsold at the end of the month and sales total $1,089,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a. $101,049 Cb, $82,765 "C, $72,678 d. $237,058