A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,300 units): Direct materials $181,700 Direct labor 238,300 Variable factory overhead 240,900 Fixed factory overhead 100,000 $760,900 Operating expenses: Variable operating expenses $127,900 Fixed operating expenses 47,300 175,200 If 1,800 units remain unsold at the end of the month and sales total $1,117,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a. $249,855 b. $79,169 c. $97,398 d. $68,764