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A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,800 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $182,000 236,500 256,200 91,100 $765,800 Operating expenses: Variable operating expenses $120,500 Fixed operating expenses If 1,800 units remain unsold at the end of the month and sales total $1,003,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $58,388 Ob. $80,818 Oc. $127,440 Od. $66,271 47,600168,100