A business operated at 100% of capacity during its first month, with the following results:

Sales (101 units) $5,757

Production costs (126 units):

Direct materials $770

Direct labor 197

Variable factory overhead 344

Fixed factory overhead 327 1,638

Operating expenses:

Variable operating expenses $597

Fixed operating expenses 426 1,023

What is the amount of the income from operations that would be reported on the absorption costing income statement? Select the correct answer.

A.$5,631

B.$4,109

C.$3,421

D.$3,683