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

Production costs (17,800 units):

Direct Materials	$176,100
Direct Labor	233,900
Variable Factory Overhead	245,000
Fixed factory overhead	100,200	764,200

Operating Expenses:

Variable operating expenses	$129,000
Fixed operating expenses	41,000	170,000

If 1,800 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable absorption costing balance sheet is

A. $94,470

B. $77,274

C. $ 80,191

D. $67,146