A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,900 units): Direct materials $182,800 Direct labor 238,800 Variable factory overhead 240,000 Fixed factory overhead 100,800 $762,400 Operating expenses: Variable operating expenses $123,200 Fixed operating expenses 40,600 163,800 If 2,000 units remain unsold at the end of the month and sales total $1,138,000 for the month, what would be the amount of income from operations reported on the variable costing Income statement? a $281.900 b. 59R011 c. 570,011 d. 580,677