Content Area A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,800 units): Direct materials $183,600 Direct labor 231,000 Variable factory overhead 265,700 Fixed factory overhead 100,600 $780,900 Operating expenses: Variable operating expenses $134,400 Fixed operating expenses 41,600 176,000 If 2,000 units remain unsold at the end of the month and sales total $1,118,000 for the month, what would be the amount of income from operations reported on the absorption costing income statement? a. $76,438 b. $87,742 c. $248,854 d