A business operated at 100% of capacity during its first month and incurred the following costs: Production costs ( 17,000 units): If 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. $90,014 b. $64,151 C. $75,887 d. $73,984 The level of inventory of a manufactured product has increased by 7,990 units during a period. The following data are also available: The effect on operating income if variable costing is used rather than absorption costing would be a( n ) a. $39,950 increase b. $55,930 decrease C. $39,950 decrease d. $55,930 increase