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

Production costs (18,100 units):
Direct materials	$171,800
Direct labor	220,400
Variable factory overhead	256,100
Fixed factory overhead	102,000	$750,300
Operating expenses:
Variable operating expenses	$128,600
Fixed operating expenses	43,000	171,600

If 1,600 units remain unsold at the end of the month and sales total $1,143,000 for the month, what would be the amount of income from operations reported on the variable costing income statement?

a.$278,370

b.$81,494

c.$57,308

d.$66,325