A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,500 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead: Operating expenses: $179,900 239,800 242,500 102,500 $764,700 Variable operating expenses $132,700 Fixed operating expenses 46,900 179,600 If 1,800 units remain unsold at the end of the month and sales total $1,114,000 for the month, what would be the amount of income from operations reported on the variable costing income statement? Oa. $70,588 Ob. $230,631 Oc. $61,126 Od. $87,166