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

Production costs (17,800 units):
Direct materials	$184,900
Direct labor	236,100
Variable factory overhead	256,800
Fixed factory overhead	103,000	$780,800
Operating expenses:
Variable operating expenses	$124,700
Fixed operating expenses	48,200	172,900

If 1,500 units remain unsold at the end of the month and sales total $1,073,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a.$185,019

b.$57,118

c.$65,798

d.$176,418