A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (17,200 units): Direct materials $180,200 Direct labor 238,700 Variable factory overhead 241,400 Fixed factory overhead 92,500 $752,800 Operating expenses: Variable operating expenses Fixed operating expenses $131,300 43,200 174,500 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 a. $82,842 b. $69,102 c. $97,043 d. $78,781