A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,300 units ) : If 1,900 units remain unsold at the end of the month and sales total $1,032,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a. $87,419 b. $160,732 c. $62,737 d. $71,217