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Direct materials A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,000 units): $175,500 Direct labor 232,000 Variable factory overhead 243,000 Fixed factory overhead 99,000 $749,500 Operating expenses: Variable operating expenses $127,800 Fixed operating expenses 45,300 173,100 191,700 units remain unsold at the end of the month and sales total 51,089,000 for the month, what would be the amount of income from operations, reported on the variable costing Income statement? 0 5327.812 b. 361.436 CC 570,750 d587.04