15. MC.21.82.ALGO A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,300 units): 16. MC.16.71.ALGO Direct materials $175,200 17. MC.20.81.ALGO Direct labor Variable factory overhead 227,500 264,300 100,700 18. MC.18.67.ALGO Fixed factory overhead $767,700 19. MC.18.51.ALGO Operating expenses: Variable operating expenses 20. MC.16.86.ALGO $128,500 49,000 Fixed operating expenses 177,500 21. MC.22.125.ALGO If 1,500 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is 22. MC.23.99.ALGO 23. MC.21.75.ALGO Oa. $56,730 Ob. $58,781 c. $69,842 Od. $49,286 24. MC.26.112.ALGO