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

Production costs $(19,200$ units$)$:

Operating expenses:

If $1,700$ 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$.$ $$67,318$

b$.$ $$70,019$

c$.$ $$58,089$

d$.$ $$83,079$