A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,600 units): Direct materials $178,300 Direct labor 237,300 Variable factory overhead 262,900 Fixed factory overhead 101,700 $780,200 Operating expenses: Variable operating expenses $131,100 Fixed operating expenses 46,800 177,900 If 2,000 units remain unsold at the end of the month and sales total $1,007,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a.$77,102 b.$126,020 c.$88,659 d.$108,875