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

Production costs (19,800 units):
Direct materials	$170,300
Direct labor	226,100
Variable factory overhead	240,500
Fixed factory overhead	96,100	$733,000
Operating expenses:
Variable operating expenses	$123,700
Fixed operating expenses	42,100	165,800

If 2,000 units remain unsold at the end of the month and sales total $1,112,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a.$74,040

b.$64,333

c.$287,244

d.$277,533