A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,100 units): Direct materials $173,400 Direct labor 239,400 Variable factory overhead 266,400 Fixed factory overhead 102,200 $781,400 Operating expenses: Variable operating expenses $134,200 Fixed operating expenses 47,900 182,100 If 1,800 units remain unsold at the end of the month and sales total $1,191,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? a.$60,824 b.$288,324 c.$297,579 d.$69,976