A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,600 units): Direct materials $180,400 223,900 Direct labor Variable factory overhead Fixed factory overhead 251,800 97,200 $753,300 Operating expenses: Variable operating expenses $129,000 Fixed operating expenses 49,800 178,800 If 1,900 units remain unsold at the end of the month and les total $1,108,000 for the month, what would be the Jount of income from operations reported on the absorption costing income statement? a. $242,921 b. $76,950 X c. $67,021 d. $252,683