Calculator A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,100 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $179,800 233,100 243,600 99,600 $756,100 Operating expenses: Variable operating expenses $122,900 Fixed operating expenses 44,100 167,000 If 1,500 units remain unsold at the end of the month and sales total $1,041,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $54,406 Ob. $62,660 Oc. $172,318 Od. $76,500