Question Content Area A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,600 units): Direct materials $174,600 Direct labor 231,800 Variable factory overhead 269,300 Fixed factory overhead 104,900 $780,600 Operating expenses: Variable operating expenses $134,900 Fixed operating expenses 42,600 177,500 If 1,700 units remain unsold at the end of the month and sales total $1,044,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? a.$92,544 b.$65,266 c.$151,199 d.$75,399