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

Production costs (18,700 units):
Direct materials	$178,000
Direct labor	228,300
Variable factory overhead	246,600
Fixed factory overhead	100,000	$752,900
Operating expenses:
Variable operating expenses	$133,700
Fixed operating expenses	47,100	180,800

If 1,900 units remain unsold at the end of the month and sales total $1,104,000 for the month, what would be the amount of income from operations reported on the variable costing income statement?

a. $76,498

b. $94,868

c. $66,337

d. $236,544