Calculator A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,900 units): Direct materials $173,700 Direct labor 225,400 Variable factory overhead 267,400 Fixed factory overhead 102,200 $768,700 Operating expenses: Variable operating expenses $130,400 Fixed operating expenses 47,200 177,600 If 1,700 units remain unsold at the end of the month and sales total $1,053,000 for the month, what would be the amount of income from operations reported on the absorption costing Income statement? Oa. $73,005 Ob. $169,999 Oc. $63,299 Od. $179,772