A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (16,100 units): Direct materials $178,800 Direct labor 239,300 Variable factory overhead 244,400 Fixed factory overhead 104,000 $766,500 Operating expenses: Variable operating expenses $124,900 Fixed operating expenses 45,600 170,500 If 1,700 units remain unsold at the end of the month and sales total $1,013,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Os. $62,224 Ob. 5138,260 Oc. $71,992 Od. $88,006