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

Production costs $(18,800$ 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$.$ $$69,809$

b$.$ $$71,626$

c$.$ $$60,401$

d$.$ $$85,127$