A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,700 units): Direct materials $184,300 Direct labor 220,000 Variable factory overhead 270,000 Fixed factory overhead 90,800 $765,100 Operating expenses: Variable operating expenses $132,000 Fixed operating expenses 49,800 181,800 If 1,600 units remain unsold at the end of the month and sales total $1,176,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? Os. $285,264 Ob. $59,138 Oc $52,120 Od. $281.220