A business operated at $100\%$ of capacity during its first month and incurred the following costs:

$\backslash$table$[[$Direct materials,$ $180,000],[$Direct labor,$240,000],[$Variable factory overhead,$280,000],[$factory overhead,$100,000]]$

Operating expenses:

Variable operating expenses

$$130,000$

Fixed operating expenses

$50,{000}_{?}$

$180,000$

If $1,600$ units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is

$$64,000$

$$56,000$

$$66,400$

$$78,400$