A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,300 units): Direct materials $180,900 Direct labor 235,400 Variable factory overhead 267,300 Fixed factory overhead 99,400 $783,000 Operating expenses: Variable operating expenses $122,700 Fixed operating expenses 43,300 166,000 If 2,000 units remain unsold at the end of the month and sales total $1,134,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a. $81,140 b. $98,342 c. $255,834 d. $70,839