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

Production costs (17,700 units):
Direct materials	$172,500
Direct labor	237,900
Variable factory overhead	250,800
Fixed factory overhead	95,900	$757,100
Operating expenses:
Variable operating expenses	$132,300
Fixed operating expenses	48,200	180,500

If 1,800 units remain unsold at the end of the month and sales total $1,023,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement?

a.$67,241

b.$162,393

c.$152,641

d.$76,993