A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (18,900 units) Direct materials $182,700 Direct labor 231,100 Variable factory overhead 261,200 Fixed factory overhead 103,600 $778,600 Operating expenses: Variable operating expenses Fixed operating expenses $131,600 49,900 181,500 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 Ca. 576,819 b. $64,296 c. $91,438 d. 574,152