75,800 A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,800 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead 93,000 $733,600 Operating expenses: Variable operating expenses $123,800 Fixed operating expenses 44,600 168,400 If 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is a. $71,978 Ob. $85,888 c. $82,420 d. $101,348