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

Production costs $(18,500$ units$)$:

Direct materials $$184,700$

Direct labor $220,700$

Variable factory overhead $247,000$

Fixed factory overhead $97,000$ $$749,400$

Operating expenses:

Variable operating expenses $$129,100$

Fixed operating expenses $49,100178,200$

If $2,000$ units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is

a$.$ $$81,016$

b$.$ $$84,486$

c$.$ $$70,520$

d$.$ $$100,281$