Calculator A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,100 units): Direct materials $175,700 Direct labor 224,800 Variable factory overhead 241,700 Fixed factory overhead 101,000 $743,200 Operating expenses: Variable operating expenses $134,300 Fixed operating expenses 42,000 176,300 If 1,500 units remain unsold at the end of the month and sales total $1,173,000 for the month, what would be the amount of income from operations reported on the variable costing Income statement? O.. $61,591 Ob $53,221 Oc. $306,732 Od $76,202