A business operated at 100% of capacity during its first month and incurred the following costs:

Production costs (19,000 units):
Direct materials	$181,000
Direct labor	235,000
Variable factory overhead	258,500
Fixed factory overhead	95,500	$770,000
Operating expenses:
Variable operating expenses	$128,700
Fixed operating expenses	46,900	175,600

If 2,000 units remain unsold at the end of the month, what is the amount of inventory that would be reported on the variable costing balance sheet?

a.$81,053

b.$84,547

c.$99,537

d.$71,020