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

A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,600 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead Operating expenses: Variable operating expenses Fixed operating expenses $172,500 225,700 243,300 102,800 $123,700 44,400 $744,300 168,100 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. S68,978 b. S98,108 c. $80,020 d. S82,280