A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,400 units): Direct materials $173,600 Direct labor 237,600 Variable factory overhead 240,500 Fixed factory overhead 98,400 $750,100 Operating expenses: Variable operating expenses $125,600 Fixed operating expenses 40,400 166,000 If 1,900 units remain unsold at the end of the month, what is the amount of inventory that would be reported on the absorption costing balance sheet? a. $100,034 Ob. $81,928 c. $71,163 d. $84,878