A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,900 units): Direct materials $181,200 Direct labor 237,700 Variable factory overhead 253,600 Fixed factory overhead 96,200 $768,700 Operating expenses: Variable operating expenses $122,500 Fixed operating expenses 50,000 172,500 If 1,800 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is Oa, 571910 Ob. $69,516 Oc. $85,134 Od. $60,829