Calculator A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,700 units): Direct materials $182,400 Direct labor 226,300 Variable factory overhead 259,400 Fixed factory overhead 102,600 $770,700 Operating expenses: Variable operating expenses $121,700 Fixed operating expenses 49,100 170,800 If 1,700 units remain unsold at the end of the month and sales total $1,026,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a $66,507 b. $142,040 c. $81,246 d. $57,653