A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,300 units): Direct materials $171,700 Direct labor 222,700 Variable factory overhead 259,200 Fixed factory overhead 97,600 $751,200 Operating expenses: Variable operating expenses $134,600 Fixed operating expenses 49,600 184,200 If 1,600 units remain unsold at the end of the month and sales total $1,054,000 for the month, what would be the amount of income from operations reported on the variable costing Income statement? a. 5116,511 b. $179.211 c. 560.449 d. 579,475