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

Production costs (170,100 units):

Direct Materials	$170,100
Direct Labor	230,900
Variable Factory Overhead	245,900
Fixed factory overhead	103,700	750,600

Operating Expenses:

Variable operating expenses	$132,000
Fixed operating expenses	49,800	181,800

If 1,800 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. $98,147

B. $81,989

C. $68,094

D. $79,011