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

Production costs (18,800 units):
Direct materials	$182,200
Direct labor	221,300
Variable factory overhead	257,400
Fixed factory overhead	103,200	$764,100
Operating expenses:
Variable operating expenses	$127,200
Fixed operating expenses	45,000	172,200

If 1,800 units remain unsold at the end of the month and sales total $1,057,000 for the month, what would be the amount of income from operations reported on the variable costing income statement?

a.$184,050

b.$73,159

c.$63,278

d.$89,646