A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,100 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead $177,600 229,800 248,000 98,000 $753,400 Operating expenses: Variable operating expenses $125,600 48,200 Fixed operating expenses 173,800 Ir 1,600 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is a. $62,169 b. $52,171 c. $73,807 d. $59,984